Revenue and Taxation Code section 40004

“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.

Source: Section 40004, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=40004.­ (updated Sep. 30, 1994; accessed Jul. 20, 2026).

Green check means up to date. Up to date

Verified:
Jul. 20, 2026

§ 40004's source at ca​.gov