{"data":{"id":"us-ca/rtc-43008","jurisdiction":"us-ca","citation":"RTC § 43008","heading":"","body":"Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","CHAPTER 1. General Provisions and Definitions [43001. - 43013.]"],"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":"e532684bc9560ab701b79f8435de7a227ece870566f52772c805ee44a09f3d09","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-43007","next":"us-ca/rtc-43008.1"},"notice":"GroundRules: Original legal text. Not legal advice."}