{
  "batch": "494-california-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r494_california_creator_tax_treatment_cal_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] California: statutory code index",
      "summary": "[Unverified - being checked] California's statutes are published on the official Legislative Information site at leginfo.legislature.ca.gov under a codes index page listing 29 codes including the Revenue and Taxation Code (RTC).",
      "body": "California's statutes are published on the official Legislative Information site at leginfo.legislature.ca.gov under a codes index page listing 29 codes including the Revenue and Taxation Code (RTC).\n\nWhat California State Legislature actually says:\n\n“California Law >> Code Search Code: Select Code CONS BPC CIV CCP COM CORP EDC ELEC EVID FAM FIN FGC FAC GOV HNC HSC INS LAB MVC PEN PROB PCC PUC RTC SHC UIC VEH WAT WIC”\n\nNote: Anchor record for batch 494. The index page heading 'California Law' and the code list including 'Revenue and Taxation Code - RTC' are the verbatim evidence.",
      "source_type": "official",
      "source_link": "https://leginfo.legislature.ca.gov/faces/codes.xhtml",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "California State Legislature",
      "evidence_quote": "California Law >> Code Search Code: Select Code CONS BPC CIV CCP COM CORP EDC ELEC EVID FAM FIN FGC FAC GOV HNC HSC INS LAB MVC PEN PROB PCC PUC RTC SHC UIC VEH WAT WIC",
      "volatility": "low",
      "from_batch": "494-california-creator-tax-treatment",
      "subject": "California",
      "topic": "statutory code index",
      "applies_to_country": "US",
      "applies_to_scope": "California state law source",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ca"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}