DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 1. General Provisions and Definitions 43001-43013

§ 43012

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.

(Amended by Stats. 2026, Ch. 62, Sec. 8. (SB 166) Effective July 6, 2026.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.