{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23","citation":"Rev. & Tax. Code, § 23","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>“Assessee” means the person to whom property or a tax is assessed.</p>","text":"“Assessee” means the person to whom property or a tax is assessed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-23","source":"California Legislative Information bulk export (pubinfo)"}