(a) For purposes of this part, “taxpayer” means a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of § 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of § 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of § 25174.01 of the Health and Safety Code, or imposed by § 105310 of the Health and Safety Code.

(b) This section shall become operative on January 1, 2022, and shall apply to the fees due for the 2022 reporting period and thereafter.

Terms Used In California Revenue and Taxation Code 43012

  • 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

(Repealed (in Sec. 85) and added by Stats. 2021, Ch. 73, Sec. 86. (SB 158) Effective July 12, 2021. Operative January 1, 2022, by its own provisions.)

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