California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 13203
Official textleginfo.legislature.ca.govlast amended
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.
Source: view the official text