GroundRules
RTC § 17004
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]
“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
Collected 2026-09-14T05:56:33Z. Source file · JSON