{"data":{"id":"us-ca/rtc-14101","jurisdiction":"us-ca","citation":"RTC § 14101","heading":"","body":"This part shall be administered by the Controller.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 9. Administration [14101. - 14252.]","ARTICLE 1. Generally [14101. - 14104.]"],"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":"a1b7855cfedf08c04be27aa15c6dd7defd781bf0fa56eb902fd1cd93e1270346","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-14013","next":"us-ca/rtc-14102"},"notice":"GroundRules: Original legal text. Not legal advice."}