California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30010
Official textleginfo.legislature.ca.govlast amended
“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.
Source: view the official text