Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 41003 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 41003
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee…
Citator
Cal. Rev. & Tax. Code § 41003 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.
“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.