Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 43012 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 43012
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-07-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.
Citator
Cal. Rev. & Tax. Code § 43012 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.