Revenue and Taxation Code § 45006

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 45006Official source ↗

Amended by Stats. 1994, Ch. 1200, Sec. 75. Effective September 30, 1994.

“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.