{"data":{"id":"us-ca/rtc-17006","jurisdiction":"us-ca","citation":"RTC § 17006","heading":"","body":"“Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate or trust.","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":"27082d27d712adafd6c63c5db713f20972f975145579bb3ea343b5191c44ba3d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17005","next":"us-ca/rtc-17007"},"notice":"GroundRules: Original legal text. Not legal advice."}