{"data":{"id":"us-ca/rtc-23051","jurisdiction":"us-ca","citation":"RTC § 23051","heading":"","body":"The term “Bank and Corporation Tax Law of 1954,” means Part 11 of Division 2 of the Revenue and Taxation Code as enacted by Statutes 1949, Chapter 557, and as subsequently amended, including all amendments enacted prior to December 31, 1954.","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":"2a7c56ac6dbf62b3610947c779d06d26acbecf848237de199c41e21506e1fabe","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23050","next":"us-ca/rtc-23051.5"},"notice":"GroundRules: Original legal text. Not legal advice."}