Revenue and Taxation Code section 8606

“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 8606, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8606. (updated Sep. 30, 1994; accessed Sep. 22, 2025).

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Up to date

Verified:
Sep. 22, 2025

§ 8606's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_8606

Original Source: Section 8606, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8606. (last accessed May 12, 2025).