California Revenue and Taxation Code

§ 8606

RTC § 8606 Effective Sep 30, 1994Div. 2 · Part 3 · Ch. 1

Statute text

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.

Legislative history

Amended by Stats. 1994, Ch. 1200, Sec. 49. Effective September 30, 1994.