{"data":{"id":"us-ca/rtc-45007","jurisdiction":"us-ca","citation":"RTC § 45007","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","CHAPTER 1. General Provisions and Definitions [45001. - 45009.]"],"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-45006","next":"us-ca/rtc-45008"},"notice":"GroundRules: Original legal text. Not legal advice."}