California § 13203. 13203. (Amended by Stats. 1994, Ch. 1010, Sec. 223.6.)

California Statutes

§ 13203. — 13203. (Amended by Stats. 1994, Ch. 1010, Sec. 223.6.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 7.5. PART 7.5. NONADMITTED INSURANCE TAX

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.

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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.

California § 13203. (13203. (Amended by Stats. 1994, Ch. 1010, Sec. 223.6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.

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