{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6041.2","citation":"Rev. & Tax. Code, § 6041.2","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":"Amended by Stats. 2025, Ch. 17, Sec. 1.   (SB 132)   Effective June 27, 2025.","effective":"2025-06-27","html":"<p>For purposes of this chapter, the following shall apply:</p><p>(a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.</p><p>(b) (1) A “fee administered pursuant to Part 30 (commencing with Section <a href=\"/rtc/55001\">55001</a>)” shall include a charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code), a lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code, a fee imposed pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code), and a California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code.</p><p>(2) A “fee administered pursuant to Part 30 (commencing with Section <a href=\"/rtc/55001\">55001</a>)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section <a href=\"/rtc/42100\">42100</a>).</p>","text":"For purposes of this chapter, the following shall apply: (a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder. (b) (1) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall include a charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code), a lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code, a fee imposed pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code), and a California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code. (2) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section 42100).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6041-2","source":"California Legislative Information bulk export (pubinfo)"}