Cal. Rev. & Tax. Code § 32005 Official textCalifornia Revenue & Taxation Codeleginfo.legislature.ca.govSharePrint Ask about Cal. Rev. & Tax. Code § 32005 Ask Summarize “Taxpayer,” means a person liable for the payment of a tax pursuant to this part. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous32004Next ›32006 Nearby sections (25 sections)31002310033100431005310083120131202312033200132002320033200432005320063200732010320513205232053320543210132102321033210432106Full table of contents →