Cal. Rev. & Tax. Code § 6005

Current through the 2023 Legislative Session.
Section 6005 - "Person" defined

"Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, 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.

Ca. Rev. and Tax. Code § 6005

Amended by Stats. 1994, Ch. 1200, Sec. 46. Effective September 30, 1994.