{"code":"BPC","codeName":"Business and Professions Code","section":"23010","citation":"Bus. & Prof. Code, § 23010","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 9. ALCOHOLIC BEVERAGES [23000. - 25762.]","url":"https://blackletter.si/business-and-professions-code/division-9"},{"name":"CHAPTER 1. General Provisions and Definitions [23000. - 23047.]","url":"https://blackletter.si/business-and-professions-code/division-9/chapter-1"}],"history":"Amended by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.</p>","text":"“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/general-provisions-and-definitions-23010","source":"California Legislative Information bulk export (pubinfo)"}