{"data":{"id":"us-ca/rtc-17019","jurisdiction":"us-ca","citation":"RTC § 17019","heading":"","body":"“Foreign country” means any jurisdiction other than one embraced within 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":"f380b31f05982aa74d3a2fe58615f619b6a8489331bca281b0cb723efede9500","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17018","next":"us-ca/rtc-17020"},"notice":"GroundRules: Original legal text. Not legal advice."}