For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.
(Amended by Stats. 2026, Ch. 62, Sec. 8. (SB 166) Effective July 6, 2026.)
Section 43012
Rev. & Tax. Code § 43012, under General Provisions and Definitions.
Rev. & Tax. Code § 43012