{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14","citation":"Rev. & Tax. Code, § 14","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>“City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.</p>","text":"“City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-14","source":"California Legislative Information bulk export (pubinfo)"}