{"data":{"id":"us-ca/rtc-23039","jurisdiction":"us-ca","citation":"RTC § 23039","heading":"","body":"“Bank” includes national banking associations. “Bank” includes any “bank” operated by any receiver, liquidator, referee, trustee or other officers or agents appointed by any court, or an assignee for the benefit of creditors.","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 2. Definitions [23030. - 23060.]"],"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":"a02eff7d9e436257f4928c5c69e1f5410be26e507ede3550b428e7159ae24f51","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23038.5","next":"us-ca/rtc-23040"},"notice":"GroundRules: Original legal text. Not legal advice."}