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Business Taxes Law Guide – Revision 2021
 

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CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 8606


8606. "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. 1945, p. 1438, in effect September 15, 1945, substituted "venture" for "adventure." Stats. 1994, Ch. 1200, in effect September 30, 1994, substituted "partnership" for "copartnership" and added "limited liability company".