Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Fee Collection Procedures Law
REVENUE AND TAXATION CODE PROVISIONS Relating to the Fee Collection Procedures Law*
(Part 30. Division 2)
* Stats. 1992, Ch. 407 (SB 1920), effective January 1, 1993.
Chapter 1. General Provisions and Definitions
55002. "Person." "Person" means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company and association. "Person" also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
History.—Stats. 1994, Ch. 1200 (SB 469), in effect September 30, 1994, added "limited liability company" after "partnership," in the first sentence.