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California Revenue and Taxation Code

§ 19

RTC § 19 Effective Oct 10, 1995

Statute text

View on leginfo.ca.gov
“Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (commencing with Section 6001), “person” shall include, in addition to the items of definition contained in the first sentence, trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.

Legislative history

Amended by Stats. 1995, Ch. 679, Sec. 10. Effective October 10, 1995.

Source: California Revenue and Taxation Code § 19 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.