{"data":{"id":"us-ca/rtc-17004","jurisdiction":"us-ca","citation":"RTC § 17004","heading":"","body":"“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.","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":"142d92a7618181070d1682b80bfc78dcb336594b05d44e36a09aef29ffeba13b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17003","next":"us-ca/rtc-17005"},"notice":"GroundRules: Original legal text. Not legal advice."}