{"data":{"id":"us-ca/rtc-44001","jurisdiction":"us-ca","citation":"RTC § 44001","heading":"","body":"For purposes of this part, “department” means the California Department of Tax and Fee Administration.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 22.5.  [44000. - 44007.]"],"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":"56068cfb22e493db217383b82bae61593e9fa09b785bed7238a729c4f2af513d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-44000","next":"us-ca/rtc-44002"},"notice":"GroundRules: Original legal text. Not legal advice."}