CA Rev & Tax Code Section 45006


“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.
Last Updated

Aug. 19, 2023

§ 45006’s source at ca​.gov