{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40002","citation":"Rev. & Tax. Code, § 40002","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 1. General Provisions and Definitions [40001. - 40010.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.</p>","text":"Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-40002","source":"California Legislative Information bulk export (pubinfo)"}