Revenue and Taxation Code § 17004

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17004Official source ↗

Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.

“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.