{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18401","citation":"Rev. & Tax. Code, § 18401","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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 1. General Provisions [18401. - 18417.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-1"},{"name":"ARTICLE 1. General Application [18401. - 18410.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-1/article-1"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>Each provision of this part shall apply to Part 10 (commencing with Section <a href=\"/rtc/17001\">17001</a>) and Part 11 (commencing with Section <a href=\"/rtc/23001\">23001</a>), unless otherwise provided.</p>","text":"Each provision of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001), unless otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-application-18401","source":"California Legislative Information bulk export (pubinfo)"}