§ 7329
53 words·~1 min read·
/ca/revenue-and-taxation-code/7329A 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, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, 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.