Cal. Rev. & Tax. Code § 40004
Current through the 2023 Legislative Session.
"Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.
Ca. Rev. and Tax. Code § 40004