Business and Professions Code section 16205

“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.

Source: Section 16205, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=16205. (updated Jan. 1, 1941; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 16205's source at ca.gov

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Location: https://california.public.law/codes/business_and_professions_code_section_16205

Original Source: Section 16205, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=16205. (last accessed May 12, 2025).