{"data":{"id":"us-ca/rtc-18509","jurisdiction":"us-ca","citation":"RTC § 18509","heading":"","body":"Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this part that apply to individuals.","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 2. Returns [18501. - 18677.]","ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]"],"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":"50459045201b897d68842dbdba52295c4f30f9d6e0692a015f930119e252014b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18508","next":"us-ca/rtc-18510"},"notice":"GroundRules: Original legal text. Not legal advice."}