Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23037 — Definitions
Cal. Rev. & Tax. Code § 23037
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1998-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).
Citator
Cal. Rev. & Tax. Code § 23037 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).