{"data":{"id":"us-ca/rtc-1","jurisdiction":"us-ca","citation":"RTC § 1","heading":"","body":"This act shall be known as the Revenue and Taxation Code.","path":["Revenue and Taxation Code - RTC","GENERAL PROVISIONS"],"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":"637c37029c9b412afd1bc8786eeb630ebb960861bbffb7b8568bd1f92f8c6c6e","source_id":"us-ca","stale":false,"prev":"us-ca/puc-240323","next":"us-ca/rtc-2"},"notice":"GroundRules: Original legal text. Not legal advice."}
