Government Code section 7164

“Taxpayer” means the person liable for the tax.

Source: Section 7164, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=7164. (updated Jan. 1, 1980; accessed Jun. 18, 2026).

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Up to date

Verified:
Jun. 18, 2026

§ 7164's source at ca.gov

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Location: https://california.public.law/codes/government_code_section_7164

Original Source: Section 7164, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=7164. (last accessed May 12, 2025).