Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 1. General Provisions and Definitions
45006. "Person." "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.
History.—Stats. 1994, Ch. 1200, in effect September 30, 1994, added "limited liability company".