{"data":{"id":"us-ca/rtc-17018","jurisdiction":"us-ca","citation":"RTC § 17018","heading":"","body":"“State” includes 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":"4acbba60f86054421c6c7002ec5e696873d2a7ef122798200feb1d4ed38e0f26","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17017","next":"us-ca/rtc-17019"},"notice":"GroundRules: Original legal text. Not legal advice."}