California Business and Professions Code

§ 16205

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

BPC § 16205Div. 7 · Part 1 · Ch. 3 · Art. 1

Statute text

View on leginfo.ca.gov

“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.

Legislative history

Added by Stats. 1941, Ch. 61.