{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7082","citation":"Rev. & Tax. Code, § 7082","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 8. Administration [7051. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8"},{"name":"ARTICLE 3. The California Taxpayers’ Bill of Rights [7080. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8/article-3"}],"history":"Added by Stats. 1988, Ch. 1574, Sec. 1.","effective":null,"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-7082","source":"California Legislative Information bulk export (pubinfo)"}