{"data":{"id":"us-ca/rtc-23045.5","jurisdiction":"us-ca","citation":"RTC § 23045.5","heading":"","body":"For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.","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":"c9f48dd87fdc75d23c3a28ba08d75917e1192ba7e5c58730faf4d1e1d54d22d5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23045.4","next":"us-ca/rtc-23045.6"},"notice":"GroundRules: Original legal text. Not legal advice."}