BlackletterCalifornia law

Revenue and Taxation Code § 43012

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 43012Official source ↗Ask about this

Amended by Stats. 2026, Ch. 62, Sec. 8. (SB 166) Effective July 6, 2026.

For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.