Revenue and Taxation Code section 13203

For purposes of this part:

(a)

“Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.

(b)

“Taxpayer” means any person subject to the tax imposed by this part.

Source: Section 13203, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=13203.­ (updated Jan. 1, 1995; accessed Aug. 4, 2025).

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Verified:
Aug. 4, 2025

§ 13203's source at ca​.gov