Business and Professions Code § 23010
CHAPTER 1. General Provisions and Definitions
“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.
CHAPTER 1. General Provisions and Definitions
“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.