California Revenue and Taxation Code

§ 46020

RTC § 46020 Effective Sep 30, 1994Div. 2 · Part 24 · Ch. 1

Statute text

“Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.

Legislative history

Amended by Stats. 1994, Ch. 1200, Sec. 76. Effective September 30, 1994.