{"data":{"id":"us-ca/rtc-40005","jurisdiction":"us-ca","citation":"RTC § 40005","heading":"","body":"“Board” or “department” means the California Department of Tax and Fee Administration.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 1. General Provisions and Definitions [40001. - 40010.]"],"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":"b59068fa12f385c983b03299d9d7ad883f1ac64c5bb576d479b915bc21ca50b6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40004","next":"us-ca/rtc-40006"},"notice":"GroundRules: Original legal text. Not legal advice."}