Cal. Rev. & Tax. Code § 8606
Current through the 2023 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 8606