{"data":{"id":"us-ca/rtc-13401","jurisdiction":"us-ca","citation":"RTC § 13401","heading":"","body":"Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 2. Definitions [13401. - 13411.]"],"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":"63eb974056ec86cc903386a379a7789b4b2886f1dab1972cd6245e5420648727","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13304","next":"us-ca/rtc-13402"},"notice":"GroundRules: Original legal text. Not legal advice."}