Revenue and Taxation Code § 43012

CHAPTER 1. General Provisions and Definitions

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

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.