California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60008
Official textleginfo.legislature.ca.govlast amended
“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.
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