Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 40004 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 40004

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-09-30
Current through
Nov 2, 2026 (California Legislative Counsel)

“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…

Citator

Cal. Rev. & Tax. Code § 40004 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“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.