California Revenue & Taxation Code Cal. Rev. & Tax. Code § 23037 Official textleginfo.legislature.ca.govlast amended Jan 01, 1998SharePrintCopy citation “Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501). Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous23036.2Next ›23038 Nearby sections (25 sections)23031230322303323034230352303623036.323036.423036.523036.623036.123036.2230372303823038.5230392304023040.1230412304223043.5230442304523045.123045.3Full table of contents →