{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17004","citation":"Rev. & Tax. Code, § 17004","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 1996, Ch. 952, Sec. 2.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.</p>","text":"“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17004","source":"California Legislative Information bulk export (pubinfo)"}