{"data":{"id":"us-ca/rtc-18403","jurisdiction":"us-ca","citation":"RTC § 18403","heading":"","body":"For purposes of this part, any return, declaration, report, statement, or other document required to be made or filed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) shall be deemed to have been required to be made or filed under this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 1. General Provisions [18401. - 18417.]","ARTICLE 1. General Application [18401. - 18410.2.]"],"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":"dd83f524ffa2fbce9a216494aea13a93f27cc8377f8e0e5674cf97d73c6239d7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18402","next":"us-ca/rtc-18405"},"notice":"GroundRules: Original legal text. Not legal advice."}