Section 7164.

  1. Law
  2. California Code
  3. Code - GOV
  4. GENERAL
  5. 7 - MISCELLANEOUS
  6. 14 - State Tax Liens
  7. 1 - Definitions
  8. Section 7164.

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“Taxpayer” means the person liable for the tax.

(Added by Stats. 1980, Ch. 600.)


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