Revenue and Taxation Code section 55002


“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 55002, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=55002.­ (updated Sep. 30, 1994; accessed Jun. 23, 2025).

Green check means up to date. Up to date

Verified:
Jun. 23, 2025

§ 55002's source at ca​.gov