Revenue and Taxation Code section 7329

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.

Source: Section 7329, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7329. (updated Jan. 1, 2001; accessed Jul. 14, 2025).

Up to date

Verified:
Jul. 14, 2025

§ 7329's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7329

Original Source: Section 7329, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7329. (last accessed May 12, 2025).