§ 16205

California Business and Professions Code · 2026 edition · updated 2026-10-04 · California

“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.

(Added by Stats. 1941, Ch. 61.)

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California Business and Professions Code

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