{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55004","citation":"Rev. & Tax. Code, § 55004","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":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>“Feepayer” means any person liable for the payment of the fees collected pursuant to this part.</p>","text":"“Feepayer” means any person liable for the payment of the fees collected pursuant to this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-55004","source":"California Legislative Information bulk export (pubinfo)"}