{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40004","citation":"Rev. & Tax. Code, § 40004","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 1. General Provisions and Definitions [40001. - 40010.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-1"}],"history":"Amended by Stats. 1994, Ch. 1200, Sec. 72.   Effective September 30, 1994.","effective":"1994-09-30","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-40004","source":"California Legislative Information bulk export (pubinfo)"}