{"data":{"id":"us-ca/rtc-44004","jurisdiction":"us-ca","citation":"RTC § 44004","heading":"","body":"Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 22.5.  [44000. - 44007.]"],"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":"832bcb5b9ea05aa52c3a3e9b0bba05c35a2438a449e3f27b99effeded4ec26d6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-44003","next":"us-ca/rtc-44005"},"notice":"GroundRules: Original legal text. Not legal advice."}