Section 17004.

Cal. Revenue and Taxation Code - RTC § 17004.
in effect
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“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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