{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19","citation":"Rev. & Tax. Code, § 19","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"GENERAL PROVISIONS","url":"https://blackletter.si/revenue-and-taxation-code/general-provisions"}],"history":"Amended by Stats. 1995, Ch. 679, Sec. 10.   Effective October 10, 1995.","effective":"1995-10-10","html":"<p>“Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (commencing with Section <a href=\"/rtc/6001\">6001</a>), “person” shall include, in addition to the items of definition contained in the first sentence, trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.</p>","text":"“Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (commencing with Section 6001), “person” shall include, in addition to the items of definition contained in the first sentence, trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-19","source":"California Legislative Information bulk export (pubinfo)"}