{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17","citation":"Rev. & Tax. Code, § 17","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"GENERAL PROVISIONS","url":"https://blackletter.si/revenue-and-taxation-code/general-provisions"}],"history":"Amended by Stats. 1957, Ch. 323.","effective":null,"html":"<p>“Oath” includes affirmation and written declarations signed under the penalties of perjury.</p>","text":"“Oath” includes affirmation and written declarations signed under the penalties of perjury.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-17","source":"California Legislative Information bulk export (pubinfo)"}