§ 23037
29 words·~1 min read·
/ca/revenue-and-taxation-code/23037A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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).