Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Chapter 1. General Provisions and Definitions
46020. "Person." "Person" means any individual, trust, firm, joint stock company, or 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, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.
History.—Stats. 1994, Ch. 1200, in effect September 30, 1994, added "limited liability company," after "partnership,".