{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5702","citation":"Rev. & Tax. Code, § 5702","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 12. TAXATION OF RACEHORSES [5701. - 5790.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12"},{"name":"CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12/chapter-1"}],"history":"Added by Stats. 1971, Ch. 1759.","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-5702","source":"California Legislative Information bulk export (pubinfo)"}