GroundRules
BPC § 16205
Where this section sits in the code
- Business and Professions Code - BPC
- DIVISION 7. GENERAL BUSINESS REGULATIONS [16000. - 18107.]
- PART 1. LICENSING FOR REVENUE AND REGULATION [16000. - 16550.2.]
- CHAPTER 3. State Licensing [16200. - 16240.]
- ARTICLE 1. Definitions [16200. - 16205.]
“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.
Collected 2026-09-14T05:56:33Z. Source file · JSON