{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7221","citation":"Rev. & Tax. Code, § 7221","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 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200. - 7226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5"},{"name":"CHAPTER 2. Bradley-Burns Bill of Rights [7221. - 7226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5/chapter-2"}],"history":"Added by Stats. 1997, Ch. 702, Sec. 4.   Effective January 1, 1998.","effective":"1998-01-01","html":"<p>This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights.</p>","text":"This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/bradley-burns-bill-of-rights-7221","source":"California Legislative Information bulk export (pubinfo)"}