California Revenue and Taxation Code 32005 – “Taxpayer,” means a person liable for the payment of a tax pursuant …
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“Taxpayer,” means a person liable for the payment of a tax pursuant to this part.
(Added by Stats. 1955, Ch. 1842.)
Terms Used In California Revenue and Taxation Code 32005
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004