California Revenue and Taxation Code
§ 41003
RTC § 41003 Effective Sep 30, 1994Div. 2 · Part 20 · Ch. 1
Statute text
View on leginfo.ca.gov“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy. “Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.
Legislative history
Amended by Stats. 1994, Ch. 1200, Sec. 73. Effective September 30, 1994.