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Earlier editions: 2020-112018-112026-09

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 · 2026-10 edition · updated 2026-10-04 · 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.)

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California Revenue and Taxation Code

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