Rev. & Tax. Code, § 23037 · Article 2. Definitions
Rev. & Tax. Code, § 23037
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).
Notes and commentary — not statutory text
History
Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.
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§ionNum=23037.
- Text hash
- sha256 667704e9fc946e4dc656e47dc9efeafcebe7157c05597aaaebb07e738ad0e155
- 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
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. 11, ch. 2The Corporation Franchise TaxPrinted as Chapter 2 (commencing with Section 23101)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 2.5Alternative Minimum TaxPrinted as Chapter 2.5 (commencing with Section 23400)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 3The Corporation Income TaxPrinted as Chapter 3 (commencing with Section 23501)
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 23037. Each shows the citation as that text prints it.
Revenue and Taxation Code
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