California Revenue and Taxation Code

§ 13203

RTC § 13203 Effective Jan 1, 1995Div. 2 · Part 7.5

Statute text

For purposes of this part:

(a)“Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.

(b)“Taxpayer” means any person subject to the tax imposed by this part.

Legislative history

Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.