{"code":"RTC","codeName":"Revenue and Taxation Code","section":"21","citation":"Rev. & Tax. Code, § 21","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>“Controller” means the State Controller.</p>","text":"“Controller” means the State Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-21","source":"California Legislative Information bulk export (pubinfo)"}