{"data":{"id":"us-ca/rtc-6041.2","jurisdiction":"us-ca","citation":"RTC § 6041.2","heading":"","body":"For purposes of this chapter, the following shall apply:\n(a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.\n(b) (1) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall include a charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code), a lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code, a fee imposed pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code), and a California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code.\n(2) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section 42100).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 1.7. Marketplace Facilitator Act [6040. - 6049.5.]","ARTICLE 1. General Provisions and Definitions [6040. - 6041.6.]"],"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":"8b0eb69cde95e860c4d0dc8286dd472bf0ecd77d1ea4ce67989be6d6e0c7f02a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6041.1","next":"us-ca/rtc-6041.5"},"notice":"GroundRules: Original legal text. Not legal advice."}