§ 41003
52 words·~1 min read·
/ca/revenue-and-taxation-code/41003A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.
“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.