Revenue and Taxation Code section 38106

“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, 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 38106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38106. (updated Sep. 30, 1994; accessed Jun. 25, 2025).

38101
38101.5
38102
38103
38103.1
38104
38105
38106
38108
38109
38110

Up to date

Verified:
Jun. 25, 2025

§ 38106's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38106

Original Source: Section 38106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38106. (last accessed May 12, 2025).