Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 46020

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,".