{"data":{"id":"us-ca/rtc-17","jurisdiction":"us-ca","citation":"RTC § 17","heading":"","body":"“Oath” includes affirmation and written declarations signed under the penalties of perjury.","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":"b2c5b507ece6c04433b9ccba0a92ca9c396e22ab5357c15315a15b82880bd10e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16","next":"us-ca/rtc-18"},"notice":"GroundRules: Original legal text. Not legal advice."}