Government Code › TITLE 1. GENERAL › DIVISION 7. MISCELLANEOUS › CHAPTER 14. State Tax Liens › ARTICLE 1. DefinitionsGovernment Code § 7164‹ § 7163§ 7170 ›Copy linkOpen in browserleginfo ↗7164.“Taxpayer” means the person liable for the tax.(Added by Stats. 1980, Ch. 600.)