California Revenue and Taxation Code
§ 17007
RTC § 17007 Effective Sep 30, 1994Div. 2 · Part 10 · Ch. 1
Statute text
View on leginfo.ca.gov“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
Legislative history
Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.