{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12008","citation":"Rev. & Tax. Code, § 12008","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. 1961, Ch. 740.","effective":null,"html":"<p>“Controller” means the State Controller.</p>","text":"“Controller” means the State Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-12008","source":"California Legislative Information bulk export (pubinfo)"}