Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 46020 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 46020

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

“Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, and the state or any department…

Citator

Cal. Rev. & Tax. Code § 46020 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.