Revenue and Taxation Code section 23037

“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).

Source: Section 23037, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23037. (updated Jan. 1, 1998; accessed Jun. 23, 2025).

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Verified:
Jun. 23, 2025

§ 23037's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23037

Original Source: Section 23037, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23037. (last accessed May 12, 2025).