BlackletterCalifornia law

Revenue and Taxation Code § 43013

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 43013Official source ↗Ask about this

Added by Stats. 1991, Ch. 1123, Sec. 15. Effective October 14, 1991.

For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.