{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8606","citation":"Rev. & Tax. Code, § 8606","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 1. General Provisions and Definitions [8601. - 8621.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-1"}],"history":"Amended by Stats. 1994, Ch. 1200, Sec. 49.   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, this state, any county, city and county, municipality, district, or other political subdivision thereof, 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, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-8606","source":"California Legislative Information bulk export (pubinfo)"}