{"data":{"id":"us-ca/rtc-17017","jurisdiction":"us-ca","citation":"RTC § 17017","heading":"","body":"“United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.","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":"13687d2e64aa51f32d324d277a93b5296461ae6a716dcd057e960f4a0396ced2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17016","next":"us-ca/rtc-17018"},"notice":"GroundRules: Original legal text. Not legal advice."}