{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55321","citation":"Rev. & Tax. Code, § 55321","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 6. Administration and Taxpayers’ Bill of Rights [55301. - 55337.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [55321. - 55337.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6/article-2"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.</p>","text":"The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-55321","source":"California Legislative Information bulk export (pubinfo)"}