Revenue and Taxation Code section 11204

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.

Source: Section 11204, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11204. (updated Sep. 30, 1994; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 11204's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11204

Original Source: Section 11204, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11204. (last accessed May 12, 2025).