{"data":{"id":"us-ca/rtc-60014","jurisdiction":"us-ca","citation":"RTC § 60014","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]"],"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-60013","next":"us-ca/rtc-60015"},"notice":"GroundRules: Original legal text. Not legal advice."}