California Revenue and Taxation Code
§ 6005
RTC § 6005 Effective Sep 30, 1994Div. 2 · Part 1 · Ch. 1
Statute text
View on leginfo.ca.gov“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
Legislative history
Amended by Stats. 1994, Ch. 1200, Sec. 46. Effective September 30, 1994.