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§ 7164 — California Law | CourtGPT
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California
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Title 1 - General
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Division 7 - Miscellaneous
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Chapter 14 - State Tax Liens
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Article 1 - Definitions
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§ 7164
California Legal Code
§ 7164
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7164. 'Taxpayer' means the person liable for the tax.(Added by Stats. 1980, Ch. 600.)