California Revenue and Taxation Code

§ 17004

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17004 Effective Jan 1, 1997Div. 2 · Part 10 · Ch. 1

“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.

Legislative history

Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.