{
  "batch": "499-california-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r499_california_state_creator_tax_deductions_000_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] California Legislative Information: official statute site",
      "summary": "[Unverified - being checked] California's official legislative information site provides access to the state's codes including the Revenue and Taxation Code",
      "body": "California's official legislative information site provides access to the state's codes including the Revenue and Taxation Code\n\nWhat California State Legislature actually says:\n\n“California Codes”\n\nNote: This is the anchor record citing California's official legislative information site as required by the batch instructions",
      "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 Codes",
      "volatility": "low",
      "from_batch": "499-california-state-creator-tax-deductions",
      "subject": "California Legislative Information",
      "topic": "official statute site",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r499_california_state_creator_tax_deductions_000_1",
      "category": "Business",
      "title": "[Unverified - being checked] California Revenue and Taxation Code - Section 17072: federal conformity provisions",
      "summary": "[Unverified - being checked] California conforms to federal Internal Revenue Code Section 62 for adjusted gross income definition, except where specifically modified",
      "body": "California conforms to federal Internal Revenue Code Section 62 for adjusted gross income definition, except where specifically modified\n\nWhat California State Legislature actually says:\n\n“Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.”",
      "source_type": "official",
      "source_link": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17072.&lawCode=RTC",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "California State Legislature",
      "evidence_quote": "Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.",
      "volatility": "low",
      "from_batch": "499-california-state-creator-tax-deductions",
      "subject": "California Revenue and Taxation Code - Section 17072",
      "topic": "federal conformity provisions",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ca"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}