{"data":{"id":"us-ca/rtc-17020","jurisdiction":"us-ca","citation":"RTC § 17020","heading":"","body":"“Trade or business” includes the performance of the functions of a public office.","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":"9436c752076862e8f9f7279a431b4cae0997856a39ee3d288029ad92b9c14f85","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17019","next":"us-ca/rtc-17020.1"},"notice":"GroundRules: Original legal text. Not legal advice."}