Revenue and Taxation Code § 8606

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 8606Official source ↗

Amended by Stats. 1994, Ch. 1200, Sec. 49. Effective September 30, 1994.

“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.