Rev. & Tax. Code, § 32005 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 32005

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 this part.

Notes and commentary — not statutory text

History

Added 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=RTC&sectionNum=32005.
Text hash: sha256 e0b4e1fbc92d87f32b04daa2b691d0f5e81d06da4d9d7119dfc8c288c0b1454d
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 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 32005. Each shows the citation as that text prints it.

Business and Professions Code

Bus. & Prof. Code, § 23102Printed as Section 32005 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.