{"data":{"id":"us-ca/bpc-16205","jurisdiction":"us-ca","citation":"BPC § 16205","heading":"","body":"“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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6e11bf2b605241fda51a96741081bcf7543de7fe72d9fa7c310bdcd7acd1c2ce","source_id":"us-ca","stale":false,"prev":"us-ca/bpc-16204","next":"us-ca/bpc-16220"},"notice":"GroundRules: Original legal text. Not legal advice."}