Cal. Rev. & Tax. Code § 23037

Current through the 2023 Legislative Session.

Section 23037 - "Taxpayer" defined

"Taxpayer" means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).

Ca. Rev. and Tax. Code § 23037

Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.