Revenue and Taxation Code § 60008

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60008Official source ↗

Amended by Stats. 1995, Ch. 497, Sec. 38. Effective January 1, 1996.

“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.