Revenue and Taxation Code section 30010

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.

Source: Section 30010, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30010.­ (updated Sep. 30, 1994; accessed Dec. 22, 2025).

Green check means up to date. Up to date

Verified:
Dec. 22, 2025

§ 30010's source at ca​.gov