California Revenue and Taxation Code

§ 43006

RTC § 43006 Effective Sep 30, 1994Div. 2 · Part 22 · Ch. 1

Statute text

“Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.

Legislative history

Amended by Stats. 1994, Ch. 1200, Sec. 74. Effective September 30, 1994.