{"data":{"id":"us-ca/rtc-38102","jurisdiction":"us-ca","citation":"RTC § 38102","heading":"","body":"Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 1. General Provisions and Definitions [38101. - 38110.]"],"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":"4352652e6c83790e3f5fe5719528084d3ab437ad5a7fecd29cf02e98c3604c6e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38101.5","next":"us-ca/rtc-38103"},"notice":"GroundRules: Original legal text. Not legal advice."}