California Legal Codes and Statutes

§ 23037

Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.

“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).

Cite this section

Cal. Rev. & Tax. Code § 23037 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-1-general-provisions-and-definitions/article-2-definitions/section-23037

Other sections in Article 2 - Definitions

§ 23030§ 23031§ 23032§ 23033§ 23034§ 23035§ 23036§ 23036.1§ 23036.2§ 23036.3…§ 23051.7§ 23052§ 23053§ 23054§ 23055§ 23056§ 23057§ 23058§ 23059§ 23060

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