{"data":{"id":"us-ca/rtc-5","jurisdiction":"us-ca","citation":"RTC § 5","heading":"","body":"Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.","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":"a9853ee15473913f9eb9ee20b1cc377b97a3592c47d54511cfacd6b9317dcfc4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4","next":"us-ca/rtc-6"},"notice":"GroundRules: Original legal text. Not legal advice."}