{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7251","citation":"Rev. & Tax. Code, § 7251","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 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6"},{"name":"CHAPTER 1. General Provisions and Definitions [7251. - 7254.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6/chapter-1"}],"history":"Added by Stats. 1969, Ch. 24.","effective":null,"html":"<p>This part is known and may be cited as the “Transactions and Use Tax Law.”</p>","text":"This part is known and may be cited as the “Transactions and Use Tax Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7251","source":"California Legislative Information bulk export (pubinfo)"}