{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4501","citation":"Rev. & Tax. Code, § 4501","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 7.5. TAX CERTIFICATES [4501. - 4531.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7.5"},{"name":"CHAPTER 1. General Definitions [4501. - 4505.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7.5/chapter-1"}],"history":"Added by Stats. 1995, Ch. 189, Sec. 7.   Effective July 24, 1995.","effective":"1995-07-24","html":"<p>The definitions in this chapter shall govern the construction of this part.</p>","text":"The definitions in this chapter shall govern the construction of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-definitions-4501","source":"California Legislative Information bulk export (pubinfo)"}