Section 23037.

Cal. Revenue and Taxation Code - RTC § 23037.
in effect
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“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).

References

referencesCal. Revenue and Taxation Code - RTC § 23101.
referencesCal. Revenue and Taxation Code - RTC § 23400.
referencesCal. Revenue and Taxation Code - RTC § 23501.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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