{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9504","citation":"Rev. & Tax. Code, § 9504","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 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501. - 9507.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-4"}],"history":"Added by Stats. 1981, Ch. 541, Sec. 14.   Effective September 17, 1981.","effective":"1981-09-17","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/local-motor-vehicle-fuel-taxation-9504","source":"California Legislative Information bulk export (pubinfo)"}