{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43012","citation":"Rev. & Tax. Code, § 43012","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 1. General Provisions and Definitions [43001. - 43013.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-1"}],"history":"Amended by Stats. 2026, Ch. 62, Sec. 8.   (SB 166)   Effective July 6, 2026.","effective":"2026-07-06","html":"<p>For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.</p>","text":"For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-43012","source":"California Legislative Information bulk export (pubinfo)"}