{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11204","citation":"Rev. & Tax. Code, § 11204","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 1. General Provisions and Definitions [11201. - 11206.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-1"}],"history":"Amended by Stats. 1994, Ch. 1200, Sec. 50.   Effective September 30, 1994.","effective":"1994-09-30","html":"<p>“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.</p>","text":"“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-11204","source":"California Legislative Information bulk export (pubinfo)"}