Revenue and Taxation Code section 45006

“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 45006, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45006. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 45006’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_45006

Original Source: Section 45006, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45006. (last accessed May 12, 2025).