{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8507","citation":"Rev. & Tax. Code, § 8507","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 12. Metropolitan Transportation Commission [8500. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-12"}],"history":"Added by Stats. 1997, Ch. 878, Sec. 1.   Effective January 1, 1998.","effective":"1998-01-01","html":"<p>The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.</p>","text":"The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/metropolitan-transportation-commission-8507","source":"California Legislative Information bulk export (pubinfo)"}