Gov. Code, § 7164 · Article 1. Definitions

Gov. Code, § 7164

Verbatim from the official edition

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

“Taxpayer” means the person liable for the tax.

Notes and commentary — not statutory text

History

Added by Stats. 1980, Ch. 600.

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=GOV&sectionNum=7164.
Text hash: sha256 fadbed92a864b9c6f32b443faa7cb7c548b5955eb2b3fac8bfdde87b7b59b9f5
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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.