Revenue and Taxation Code § 11204

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 11204Official source ↗

Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.