§ 8606
43 words·~1 min read·
/ca/revenue-and-taxation-code/8606A 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, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.