{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17007","citation":"Rev. & Tax. Code, § 17007","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 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 1994, Ch. 1200, Sec. 51.   Effective September 30, 1994.","effective":"1994-09-30","html":"<p>“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.</p>","text":"“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17007","source":"California Legislative Information bulk export (pubinfo)"}