Cal. Rev. & Tax. Code § 17004

Current through the 2023 Legislative Session.

Section 17004 - "Taxpayer" defined

"Taxpayer" includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.

Ca. Rev. and Tax. Code § 17004

Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.