Current as of September 28, 2026Rev. & Tax. Code, § 23037Official source ↗
Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.
“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).