{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41003","citation":"Rev. & Tax. Code, § 41003","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-1"}],"history":"Amended by Stats. 1994, Ch. 1200, Sec. 73.   Effective September 30, 1994.","effective":"1994-09-30","html":"<p>“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.</p><p>“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.</p>","text":"“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy. “Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-41003","source":"California Legislative Information bulk export (pubinfo)"}