California Legal Codes and Statutes

§ 17004

Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.

“Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.

Cite this section

Cal. Rev. & Tax. Code § 17004 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-1-general-provisions-and-definitions/section-17004

Other sections in Chapter 1 - General Provisions and Definitions

§ 17001§ 17002§ 17003§ 17004§ 17005§ 17006§ 17007§ 17008§ 17008.5§ 17009…§ 17035§ 17036§ 17037§ 17038§ 17039§ 17039.1§ 17039.2§ 17039.3§ 17039.4§ 17039.5

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