California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 38106
Official textleginfo.legislature.ca.govlast amended
“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, 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.
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