{"data":{"id":"us-ca/gov-7164","jurisdiction":"us-ca","citation":"GOV § 7164","heading":"","body":"“Taxpayer” means the person liable for the tax.","path":["Government Code - GOV","TITLE 1. GENERAL [100. - 7931.000.]","DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","CHAPTER 14. State Tax Liens [7150. - 7191.]","ARTICLE 1. Definitions [7150. - 7164.]"],"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":"fadbed92a864b9c6f32b443faa7cb7c548b5955eb2b3fac8bfdde87b7b59b9f5","source_id":"us-ca","stale":false,"prev":"us-ca/gov-7163","next":"us-ca/gov-7170"},"notice":"GroundRules: Original legal text. Not legal advice."}