{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6040","citation":"Rev. & Tax. Code, § 6040","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 1.7. Marketplace Facilitator Act [6040. - 6049.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1.7"},{"name":"ARTICLE 1. General Provisions and Definitions [6040. - 6041.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1.7/article-1"}],"history":"Added by Stats. 2019, Ch. 5, Sec. 2.   (AB 147)   Effective April 25, 2019.   Section operative October 1, 2019, pursuant to Sec. 6049.5.","effective":"2019-04-25","html":"<p>This chapter shall be known as and referred to as the Marketplace Facilitator Act.</p>","text":"This chapter shall be known as and referred to as the Marketplace Facilitator Act.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6040","source":"California Legislative Information bulk export (pubinfo)"}