The term “taxpayer” includes persons and banks subject to tax under Chapter 2, Chapter 2.5 or Chapter 3 of the Bank and Corporation Tax Law.

“Person” includes any association, corporation, business trust, or organization of any kind. It also includes trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.

Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Section 23037, Revenue and Taxation Code.

History

1. New section filed 9-19-69; effective thirtieth day thereafter (Register 69, No. 38).

2. Amendment filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).