Business and Professions Code § 23010

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Bus. & Prof. Code, § 23010Official source ↗Ask about this

Amended by Stats. 1955, Ch. 1842.

“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.