{"data":{"id":"us-ca/rtc-14","jurisdiction":"us-ca","citation":"RTC § 14","heading":"","body":"“City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.","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":"afa6cd1261b57d04fb1b582110c7d0ea5508bae70f41fd6c4d053ac1593df1d2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13","next":"us-ca/rtc-15"},"notice":"GroundRules: Original legal text. Not legal advice."}