California Revenue and Taxation Code
§ 7329
RTC § 7329 Effective Jan 1, 2001Div. 2 · Part 2 · 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, trustee, 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
Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.