§ 40004
46 words·~1 min read·
/ca/revenue-and-taxation-code/40004A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.