{"code":"GOV","codeName":"Government Code","section":"7164","citation":"Gov. Code, § 7164","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL [100. - 7931.000.]","url":"https://blackletter.si/government-code/title-1"},{"name":"DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","url":"https://blackletter.si/government-code/title-1/division-7"},{"name":"CHAPTER 14. State Tax Liens [7150. - 7191.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14"},{"name":"ARTICLE 1. Definitions [7150. - 7164.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14/article-1"}],"history":"Added by Stats. 1980, Ch. 600.","effective":null,"html":"<p>“Taxpayer” means the person liable for the tax.</p>","text":"“Taxpayer” means the person liable for the tax.","otherVersions":[],"url":"https://blackletter.si/government-code/definitions-7164","source":"California Legislative Information bulk export (pubinfo)"}