Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

General Provisions

Section 19

19. "Person." "Person" includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (commencing with Section 6001), "person" shall include, in addition to the items of definition contained in the first sentence, trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.

History.—Stats. 1993, Ch. 1187, in effect January 1, 1994, added "general partner of a partnership," after "partnership," in the first sentence. Stats. 1994, Ch. 1200, in effect September 30, 1994, added "limited liability company" after "of a partnership" in the first sentence, and added the second sentence. Stats. 1995, Ch. 679, in effect October 10, 1995, added "registered . . . partnership," after "liability company," in the first sentence.

Note.—See also Section 28.