“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
Cal. Rev. & Tax. Code § 17004
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Amended by Stats. 1996, Ch. 952, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.