§ 45006
46 words·~1 min read·
/ca/revenue-and-taxation-code/45006A 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.