§ 16205
31 words·~1 min read·
/ca/business-and-professions-code/16205·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.