{"data":{"id":"us-ca/bpc-23010","jurisdiction":"us-ca","citation":"BPC § 23010","heading":"","body":"“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.","path":["Business and Professions Code - BPC","DIVISION 9. ALCOHOLIC BEVERAGES [23000. - 25762.]","CHAPTER 1. General Provisions and Definitions [23000. - 23047.]"],"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":"d3478ee0b335947609d0d7da0a9f4cffa8ae552d2e44a8991942e508913e5ffd","source_id":"us-ca","stale":false,"prev":"us-ca/bpc-23009","next":"us-ca/bpc-23011"},"notice":"GroundRules: Original legal text. Not legal advice."}