{"data":{"id":"us-ca/rtc-55003","jurisdiction":"us-ca","citation":"RTC § 55003","heading":"","body":"“Department” means the California Department of Tax and Fee Administration.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 1. General Provisions and Definitions [55001. - 55004.]"],"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":"a8da2a8185beb371f78ba443f9a8ea03c2b5819509f9fda4759df20c7f5a466d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55002","next":"us-ca/rtc-55004"},"notice":"GroundRules: Original legal text. Not legal advice."}