{"data":{"id":"us-ca/rtc-101","jurisdiction":"us-ca","citation":"RTC § 101","heading":"","body":"Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 1. GENERAL PROVISIONS [101. - 198.1.]","CHAPTER 1. Construction [101. - 136.]"],"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":"29ccd4df39b465fd2f02d3df5c4bcb9730b4dd3438778b38b912f0c33d0075cc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-100.96","next":"us-ca/rtc-102"},"notice":"GroundRules: Original legal text. Not legal advice."}