Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
40004. "Person." "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.
History.—Stats. 1994, Ch. 1200, in effect September 30, 1994, add "limited liability company".