{"data":{"id":"us-ca/rtc-16701","jurisdiction":"us-ca","citation":"RTC § 16701","heading":"","body":"Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","CHAPTER 1. Definitions [16700. - 16704.]"],"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":"8d1e2b18f6da3349a23ea7cf7869458394d494596feeeb7996e0c4f162b1bbe1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16700","next":"us-ca/rtc-16702"},"notice":"GroundRules: Original legal text. Not legal advice."}