{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8601","citation":"Rev. & Tax. Code, § 8601","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 1. General Provisions and Definitions [8601. - 8621.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-1"}],"history":"Added by Stats. 1941, Ch. 38.","effective":null,"html":"<p>This part is known and may be cited as the “Use Fuel Tax Law.”</p>","text":"This part is known and may be cited as the “Use Fuel Tax Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-8601","source":"California Legislative Information bulk export (pubinfo)"}