{"data":{"id":"us-ca/rtc-43012","jurisdiction":"us-ca","citation":"RTC § 43012","heading":"","body":"For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","CHAPTER 1. General Provisions and Definitions [43001. - 43013.]"],"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":"f1221c5308e062c0ca1df8d9c6fb947546863c72c0172ff3721fc68083fe7eb3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-43011.1","next":"us-ca/rtc-43013"},"notice":"GroundRules: Original legal text. Not legal advice."}