GroundRules
RTC § 13203
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7.5. NONADMITTED INSURANCE TAX [13201. - 13222.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON