{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11","citation":"Rev. & Tax. Code, § 11","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>The present tense includes the past and future tenses; and the future, the present.</p>","text":"The present tense includes the past and future tenses; and the future, the present.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-11","source":"California Legislative Information bulk export (pubinfo)"}