Revenue and Taxation Code section 60008

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.

Source: Section 60008, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60008. (updated Jan. 1, 1996; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60008's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60008

Original Source: Section 60008, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60008. (last accessed May 12, 2025).