California Codes, Business and Professions Code - BPC, Division 7 — General Business Regulations, Part 1 — Licensing for Revenue and Regulation, Chapter 3 — State Licensing, Article 1 — Definitions, Section 16205
“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.
Notes
Defines “taxpayer” to include every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, and artificial legal entity that is subject to or liable for a fee, tax, or charge. The definition makes liability for one of those monetary obligations the condition tying the listed persons and entities to the term.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 16205 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-1/chapter-3/article-1/section-16205