BlackletterCalifornia law

Revenue and Taxation Code § 17007

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17007Official source ↗

Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.

“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.