{"data":{"id":"us-ca/rtc-20642","jurisdiction":"us-ca","citation":"RTC § 20642","heading":"","body":"Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing with Section 19501) of Part 10.2 shall apply to this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","CHAPTER 4. Administration [20641. - 20646.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b960ab1ec4986be79784cd654a83be106b68c6d2199ef07092727c357dc62931","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-20641.5","next":"us-ca/rtc-20643"},"notice":"GroundRules: Original legal text. Not legal advice."}