Revenue and Taxation Code section 43006

“Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.

Source: Section 43006, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=43006.­ (updated Sep. 30, 1994; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 43006's source at ca​.gov