{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12001","citation":"Rev. & Tax. Code, § 12001","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 1. General Provisions [12001. - 12009.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-1"},{"name":"ARTICLE 1. Definitions [12001. - 12009.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-1/article-1"}],"history":"Added by Stats. 1941, Ch. 113.","effective":null,"html":"<p>Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part.</p>","text":"Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-12001","source":"California Legislative Information bulk export (pubinfo)"}