{"code":"RTC","codeName":"Revenue and Taxation Code","section":"28.5","citation":"Rev. & Tax. Code, § 28.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"GENERAL PROVISIONS","url":"https://blackletter.si/revenue-and-taxation-code/general-provisions"}],"history":"Amended by Stats. 1995, Ch. 679, Sec. 11.   Effective October 10, 1995.","effective":"1995-10-10","html":"<p>As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.</p>","text":"As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-28-5","source":"California Legislative Information bulk export (pubinfo)"}