California Revenue and Taxation Code

§ 40004

RTC § 40004 Effective Sep 30, 1994Div. 2 · Part 19 · Ch. 1

Statute text

“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.

Legislative history

Amended by Stats. 1994, Ch. 1200, Sec. 72. Effective September 30, 1994.