Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 1. General Provisions and Definitions [17001 - 17039.5]
( Chapter 1 repealed and added by Stats. 1955, Ch. 939. ) 17004.
“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
(Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.)