{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17851","citation":"Rev. & Tax. Code, § 17851","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 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 10. Partners and Partnerships [17851. - 17859.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-10"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 47.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.</p>","text":"Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/partners-and-partnerships-17851","source":"California Legislative Information bulk export (pubinfo)"}