{"data":{"id":"us-ca/rtc-23059","jurisdiction":"us-ca","citation":"RTC § 23059","heading":"","body":"Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.","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":"c42f46ace1dbd855b29c2f70759017453c196647671b5a5e33311d49b3be7f99","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23058","next":"us-ca/rtc-23060"},"notice":"GroundRules: Original legal text. Not legal advice."}