For purposes of this part, “taxpayer” means any person liable for the payment of a fee or a tax specified in subdivision (a) of Section 25174 of the Health and Safety Code or subdivision (e) of Section 25221 of the Health and Safety Code, or imposed by Section 105310 or 25174.1 of the Health and Safety Code.
Cal. Rev. & Tax. Code § 43012
General Provisions and Definitions
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2021). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.