California CodesBusiness and Professions Code - BPCDivision 9 — Alcoholic BeveragesChapter 1 — General Provisions and DefinitionsSection 23010
“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.
Notes
Defines “taxpayer” as a person who is liable to pay a tax under the specified part of the Revenue and Taxation Code. The definition depends entirely on that tax liability and states no separate payment deadline, dollar threshold, exemption, procedural requirement, or additional category of person for purposes of this term.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 23010 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-9/chapter-1/section-23010