Revenue and Taxation Code section 17007

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

Source: Section 17007, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17007. (updated Sep. 30, 1994; accessed Jun. 30, 2025).

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Verified:
Jul. 7, 2025

§ 17007's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17007

Original Source: Section 17007, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17007. (last accessed May 12, 2025).