§ 13203
64 words·~1 min read·
/ca/revenue-and-taxation-code/13203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.