Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 45006

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".