Section 5.

Cal. Revenue and Taxation Code - RTC § 5.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements

Cal. Revenue and Taxation Code - RTC § 5. — Section 5 | Revenue and Taxation Code - RTC | Corpus