Rev. & Tax. Code, § 17004 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 17004

Verbatim from the official edition

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

“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.

Notes and commentary — not statutory text

History

Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.

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=RTC&sectionNum=17004.
Text hash: sha256 142d92a7618181070d1682b80bfc78dcb336594b05d44e36a09aef29ffeba13b
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

Cited by 5 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 17004. Each shows the citation as that text prints it.

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.