{"data":{"id":"us-ca/rtc-30458","jurisdiction":"us-ca","citation":"RTC § 30458","heading":"","body":"The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 8. Administration [30451. - 30459.8.]","ARTICLE 2. The California Taxpayers’ Bill of Rights [30458. - 30459.8.]"],"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":"8273ffb417d0eecd0e99aff4d848834d5f002914cfa590d62a86aedf5ebb9ba8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30457.4","next":"us-ca/rtc-30458.1"},"notice":"GroundRules: Original legal text. Not legal advice."}