California Revenue and Taxation Code
§ 11204
RTC § 11204 Effective Sep 30, 1994Div. 2 · Part 6 · Ch. 1
Statute text
View on leginfo.ca.gov“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.
Legislative history
Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.