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Business Taxes Law Guide – Revision 2022
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions
Section 30010
30010. Person. "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
History—Stats. 1994, Ch. 1200, in effect September 30, 1994, substituted "partnership" for "copartnership", added "limited liability company", and changed "S" in state to lower case.