{"data":{"id":"us-ca/rtc-23001","jurisdiction":"us-ca","citation":"RTC § 23001","heading":"","body":"This part is known and may be cited as the Corporation Tax Law.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","ARTICLE 1. General Provisions [23001. - 23004.]"],"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":"5e6d642237420ffd192d238ef6d05fb1afb7d7754b7855cfca9074c4c887b3b1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-22000","next":"us-ca/rtc-23002"},"notice":"GroundRules: Original legal text. Not legal advice."}