Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 1. General Provisions and Definitions [23001 - 23060]
( Chapter 1 added by Stats. 1949, Ch. 557. ) ARTICLE 2. Definitions [23030 - 23060]
( Article 2 added by Stats. 1949, Ch. 557. ) 23037.
“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).
(Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.)