{"data":{"id":"us-ca/rtc-17001","jurisdiction":"us-ca","citation":"RTC § 17001","heading":"","body":"This part is known and may be cited as the “Personal Income Tax Law.”","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"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":"1d455e5852c752ebbe9ec52629b0ecab771a01085c3702a2173551fad6145593","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16950","next":"us-ca/rtc-17002"},"notice":"GroundRules: Original legal text. Not legal advice."}