Bus. & Prof. Code, § 23010 · Chapter 1. General Provisions and Definitions

Bus. & Prof. Code, § 23010

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.

Notes and commentary — not statutory text

History

Amended by Stats. 1955, Ch. 1842.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC&sectionNum=23010.
Text hash: sha256 d3478ee0b335947609d0d7da0a9f4cffa8ae552d2e44a8991942e508913e5ffd
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This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Revenue and Taxation Code

Rev. & Tax. Code, div. 2, pt. 14ALCOHOLIC BEVERAGE TAXPrinted as Part 14 of Division 2 of the Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.