Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Emergency Telephone Users Surcharge Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
41003. "Person." "Person" includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.
"Person" does not include a nonprofit hospital, nonprofit educational organization, or a public agency.
History.—Stats. 1994, Ch. 1200, in effect September 30, 1994, deleted "copartnership" and added "limited liability company".