"Taxpayer" means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.
Ca. Bus. and Prof'l. Code § 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.
Ca. Bus. and Prof'l. Code § 23010