Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19 — GENERAL PROVISIONS
Cal. Rev. & Tax. Code § 19
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1995-10-10
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind.…
Citator
Cal. Rev. & Tax. Code § 19 — GENERAL PROVISIONS is in force in the current edition of the Code, and nothing recorded condemns it.
“Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (commencing with Section 6001), “person” shall include, in addition to the items of definition contained in the first sentence, trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.