{"data":{"id":"us-ca/rtc-13810.1","jurisdiction":"us-ca","citation":"RTC § 13810.1","heading":"","body":"As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 7. Collection of Tax [13601. - 13830.13.]","ARTICLE 6. Tax Compromise [13801. - 13810.4.]"],"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":"8856b42cb8c7a1634bb1b7348f0b22263a0ac03e44ac81b943532040fe59cbe4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13810","next":"us-ca/rtc-13810.2"},"notice":"GroundRules: Original legal text. Not legal advice."}