Cal. Rev. & Tax. Code § 30010
Current through the 2023 Legislative Session.
"Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, 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.
Ca. Rev. and Tax. Code § 30010