Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 1. General Provisions and Definitions.

Section 60008

60008. "Person." "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.

History—Stats. 1995, Ch. 2, in effect April 29, 1995, and Ch. 34, in effect June 30, 1995, but operative July 1, 1995, added "limited liability company," after "joint venture,". Stats. 1995, Ch. 497, in effect January 1, 1996, substituted "partnership" for "copartnership" after "any individual, firm," and deleted "the United States." after "trust, receiver, syndicate,".