{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20801","citation":"Rev. & Tax. Code, § 20801","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 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800. - 20825.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.6"},{"name":"CHAPTER 1. General Provisions and Definitions [20800. - 20808.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.6/chapter-1"}],"history":"Added by Stats. 2011, Ch. 369, Sec. 3.   (AB 1090)   Effective January 1, 2012.","effective":"2012-01-01","html":"<p>Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part.</p>","text":"Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-20801","source":"California Legislative Information bulk export (pubinfo)"}