California Statutes
§ 17004. — 17004. (Amended by Stats. 1996, Ch. 952, Sec. 2.)
California § 17004.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 17004. (17004. (Amended by Stats. 1996, Ch. 952, Sec. 2.)) 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. Revenue and Taxation Code - RTC Code § 17004. (2026).
Text
“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
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Legislative History
Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.
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Bluebook (online)
California § 17004., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17004..