Home/California/Statutes/Code BPC: Business and Professions Code - BPC/Div. 7.: DIVISION 7. GENERAL BUSINESS REGULATIONS/Part 1.: PART 1. LICENSING FOR REVENUE AND REGULATION/Ch. 3.: CHAPTER 3. State Licensing/Art. 1.: ARTICLE 1. Definitions/§ 16205.
California Statutes

§ 16205. — 16205. (Added by Stats. 1941, Ch. 61.)

California § 16205.
JurisdictionCalifornia
Code BPCBusiness and Professions Code - BPC
Div. 7.DIVISION 7. GENERAL BUSINESS REGULATIONS
Part 1.PART 1. LICENSING FOR REVENUE AND REGULATION
Ch. 3.CHAPTER 3. State Licensing
Art. 1.ARTICLE 1. Definitions

This text of California § 16205. (16205. (Added by Stats. 1941, Ch. 61.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Business and Professions Code - BPC Code § 16205. (2026).

Text

“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.

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Legislative History

Added by Stats. 1941, Ch. 61.
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California § 16205., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/BPC/16205..