{"data":{"id":"us-ca/rtc-6001","jurisdiction":"us-ca","citation":"RTC § 6001","heading":"","body":"This part is known and may be cited as the “Sales and Use Tax Law.”","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 1. General Provisions and Definitions [6001. - 6024.]"],"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":"94c9566b516d2be49f212252a5bbd89264ac5f3b86b8e89a647a885f30769f95","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5911","next":"us-ca/rtc-6002"},"notice":"GroundRules: Original legal text. Not legal advice."}