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.