{"code":"BPC","codeName":"Business and Professions Code","section":"16205","citation":"Bus. & Prof. Code, § 16205","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 7. GENERAL BUSINESS REGULATIONS [16000. - 18107.]","url":"https://blackletter.si/business-and-professions-code/division-7"},{"name":"PART 1. LICENSING FOR REVENUE AND REGULATION [16000. - 16550.2.]","url":"https://blackletter.si/business-and-professions-code/division-7/part-1"},{"name":"CHAPTER 3. State Licensing [16200. - 16240.]","url":"https://blackletter.si/business-and-professions-code/division-7/part-1/chapter-3"},{"name":"ARTICLE 1. Definitions [16200. - 16205.]","url":"https://blackletter.si/business-and-professions-code/division-7/part-1/chapter-3/article-1"}],"history":"Added by Stats. 1941, Ch. 61.","effective":null,"html":"<p>“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.</p>","text":"“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/definitions-16205","source":"California Legislative Information bulk export (pubinfo)"}