Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 55002 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 55002
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Person” means an individual, trust firm, joint stock company, business concern, 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, commission, the…
Citator
Cal. Rev. & Tax. Code § 55002 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Person” means an individual, trust firm, joint stock company, business concern, 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, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.