{"data":{"id":"us-ca/rtc-23037","jurisdiction":"us-ca","citation":"RTC § 23037","heading":"","body":"“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","ARTICLE 2. Definitions [23030. - 23060.]"],"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":"667704e9fc946e4dc656e47dc9efeafcebe7157c05597aaaebb07e738ad0e155","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23036.6","next":"us-ca/rtc-23038"},"notice":"GroundRules: Original legal text. Not legal advice."}