“Assessee” means the person to whom property or a tax is assessed.
Cal. Rev. & Tax. Code § 23
GENERAL PROVISIONS
Known as the Revenue and Taxation Code
The act spans §§ 1 to 41 (45 sections).
Applied in 2 court decisions — leading case Burton-Sutton Oil Co. v. Commissioner (1945)
Most recently applied in Burton-Sutton Oil Co. v. Commissioner (July 1945)
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.