{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1","citation":"Rev. & Tax. Code, § 1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"GENERAL PROVISIONS","url":"https://blackletter.si/revenue-and-taxation-code/general-provisions"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>This act shall be known as the Revenue and Taxation Code.</p>","text":"This act shall be known as the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-1","source":"California Legislative Information bulk export (pubinfo)"}