California Revenue and Taxation Code 14 – “City” includes incorporated city, city and county, municipal …
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“City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 14
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes city and county. See California Revenue and Taxation Code 15