Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 1. General Provisions and Definitions

Section 11204

11204. "Person." "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.

History.—Stats. 1994, Ch. 1200, in effect September 30, 1994, substituted "partnership," for "copartnership," after "firm," substituted "venture" for "advdnture"; and added "limited liability company" after "joint venture".