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.