{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23037","citation":"Rev. & Tax. Code, § 23037","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1"},{"name":"ARTICLE 2. Definitions [23030. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1/article-2"}],"history":"Amended by Stats. 1997, Ch. 605, Sec. 46.   Effective January 1, 1998.","effective":"1998-01-01","html":"<p>“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section <a href=\"/rtc/23101\">23101</a>), Chapter 2.5 (commencing with Section <a href=\"/rtc/23400\">23400</a>), or Chapter 3 (commencing with Section <a href=\"/rtc/23501\">23501</a>).</p>","text":"“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).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-23037","source":"California Legislative Information bulk export (pubinfo)"}