{"data":{"id":"us-ca/rtc-41160","jurisdiction":"us-ca","citation":"RTC § 41160","heading":"","body":"The department 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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 7. Administration [41128. - 41176.]","ARTICLE 5. The California Taxpayers’ Bill of Rights [41160. - 41176.]"],"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":"ec037a6e31883c67c2e53a81978969a8450f51f684454eb41ad9520b93078503","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41152","next":"us-ca/rtc-41161"},"notice":"GroundRules: Original legal text. Not legal advice."}