{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12005","citation":"Rev. & Tax. Code, § 12005","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":"Amended by Stats. 1974, Ch. 311.","effective":null,"html":"<p>“Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part.</p>","text":"“Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-12005","source":"California Legislative Information bulk export (pubinfo)"}