Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.
For purposes of this part:
(a)“Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.
(b)“Taxpayer” means any person subject to the tax imposed by this
part.
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