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