TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3009.  Taxpayer. The term "taxpayer" means any person subject to a tax imposed by this act or required by the provisions of this act to file an income tax return, report income or pay a tax.

History:

[63-3009, added 1959, ch. 299, sec. 9, p. 613; am. 1969, ch. 319, sec. 3, p. 982.]