Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Motor Vehicle Fuel Tax Law
Chapter 1. General Provisions and Definitions1
7329. "Person." "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, 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.1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.