BlackletterCalifornia law

Revenue and Taxation Code § 43013

CHAPTER 1. General Provisions and Definitions

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

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.