{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60014","citation":"Rev. & Tax. Code, § 60014","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-1"}],"history":"Added by Stats. 2024, Ch. 499, Sec. 118.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>“Board” or “department” means the California Department of Tax and Fee Administration.</p>","text":"“Board” or “department” means the California Department of Tax and Fee Administration.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-60014","source":"California Legislative Information bulk export (pubinfo)"}