Rev. & Tax. Code, § 43012 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 43012

Verbatim from the official edition

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

For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.

Notes and commentary — not statutory text

History

Amended by Stats. 2026, Ch. 62, Sec. 8. (SB 166) Effective July 6, 2026.

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=43012.
Text hash: sha256 f1221c5308e062c0ca1df8d9c6fb947546863c72c0172ff3721fc68083fe7eb3
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, § 43012. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 43013Printed as Section 43012

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.