Cal. Rev. & Tax. Code § 13203

For purposes of this part:

(a)“Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.

(b)“Taxpayer” means any person subject to the tax imposed by this part.