{"data":{"id":"us-ca/rtc-28.5","jurisdiction":"us-ca","citation":"RTC § 28.5","heading":"","body":"As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.","path":["Revenue and Taxation Code - RTC","GENERAL PROVISIONS"],"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":"71d43c68bd9c314d1c1c48e1e71a97179e3dba3e38bd43cc44854f47aba5102e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-27","next":"us-ca/rtc-29"},"notice":"GroundRules: Original legal text. Not legal advice."}