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Section 13203 Of Part 7.5. Nonadmitted Insurance Tax From California Revenue And Taxation Code >> Division 2. >> Part 7.5.

13203
. 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.