Cal. Code Regs. tit. 18 § 23037

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 23037 - "Taxpayer," Defined

The term "taxpayer" includes persons and banks subject to tax under Chapter 2, Chapter 2.5 or Chapter 3 of the Bank and Corporation Tax Law.

"Person" includes any association, corporation, business trust, or organization of any kind. It also includes trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.

Cal. Code Regs. Tit. 18, § 23037

1. New section filed 9-19-69; effective thirtieth day thereafter (Register 69, No. 38).
2. Amendment filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).

Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Section 23037, Revenue and Taxation Code.

1. New section filed 9-19-69; effective thirtieth day thereafter (Register 69, No. 38).
2. Amendment filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).