California Revenue and Taxation Code

§ 23037

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

RTC § 23037 Effective Jan 1, 1998Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

View on leginfo.ca.gov

“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).

Legislative history

Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.