{"data":{"id":"us-ca/rtc-17007","jurisdiction":"us-ca","citation":"RTC § 17007","heading":"","body":"“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.","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":"24fb06d0ff4bf4a2e112cfe2e5e3591dcb9f0376b651fa079c20f63b4bfdacd1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17006","next":"us-ca/rtc-17008"},"notice":"GroundRules: Original legal text. Not legal advice."}