California Revenue and Taxation Code 17004 – “Taxpayer” includes any individual, fiduciary, estate, or trust …
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“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
(Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.)
Terms Used In California Revenue and Taxation Code 17004
- Fiduciary: A trustee, executor, or administrator.