California Revenue and Taxation Code
§ 45006
RTC § 45006 Effective Sep 30, 1994Div. 2 · Part 23 · Ch. 1
Statute text
View on leginfo.ca.gov“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. 75. Effective September 30, 1994.