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Cal. Revenue and Taxation Code § 45006

Cal. Revenue and Taxation Code § 45006

California · California Revenue and Taxation Code · Status: effective · Effective 1994-09-30

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Cal. Revenue and Taxation Code § 45006, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923723
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“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.