California Revenue and Taxation Code

§ 38106

RTC § 38106 Effective Sep 30, 1994Div. 2 · Part 18.5 · Ch. 1

Statute text

“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, 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. 71. Effective September 30, 1994.