{"data":{"id":"us-ca/rtc-13203","jurisdiction":"us-ca","citation":"RTC § 13203","heading":"","body":"For purposes of this part:\n(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.\n(b) “Taxpayer” means any person subject to the tax imposed by this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7.5. NONADMITTED INSURANCE TAX [13201. - 13222.]"],"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":"ab83e7a6c7855eafd9147ab6aefcaf2887df2ffc10cef73848b86d66422f9f7c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13201","next":"us-ca/rtc-13210"},"notice":"GroundRules: Original legal text. Not legal advice."}