California Revenue and Taxation Code
§ 25141
RTC § 25141 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 17 · Art. 2
Statute text
View on leginfo.ca.gov(a)For purposes of this section, the following definitions shall apply:
(1)“Entity” means an individual, corporation, association, partnership, limited liability company, estate, trust, or any combination thereof.
(2)“Person” means an individual or corporation.
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Legislative history
Amended by Stats. 2000, Ch. 862, Sec. 226. Effective January 1, 2001.