California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 40004
Official textleginfo.legislature.ca.govlast amended
“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.
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