Revenue and Taxation Code section 46020

“Person” means any individual, trust, firm, joint stock company, or 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, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.

Source: Section 46020, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46020.­ (updated Sep. 30, 1994; accessed Jul. 6, 2026).

Green check means up to date. Up to date

Verified:
Jul. 6, 2026

§ 46020's source at ca​.gov