“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).
(Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.)
Last modified: October 25, 2018