{"data":{"id":"us-ca/rtc-55021","jurisdiction":"us-ca","citation":"RTC § 55021","heading":"","body":"Every person who owes a fee which is subject to this part shall register with the board.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 2. Fee [55021. - 55022.]"],"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":"8202b597696a0d1f5c356b8da99d8661b67465aa207d04a1ccc8738afac80c9e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55004","next":"us-ca/rtc-55022"},"notice":"GroundRules: Original legal text. Not legal advice."}