§ 38106
50 words·~1 min read·
/ca/revenue-and-taxation-code/38106·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, 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.