{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55001","citation":"Rev. & Tax. Code, § 55001","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 1. General Provisions and Definitions [55001. - 55004.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-1"}],"history":"Amended by Stats. 2013, Ch. 177, Sec. 2.   (SB 824)   Effective January 1, 2014.","effective":"2014-01-01","html":"<p>This part shall be known and may be cited as the Fee Collection Procedures Law.</p>","text":"This part shall be known and may be cited as the Fee Collection Procedures Law.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-55001","source":"California Legislative Information bulk export (pubinfo)"}