California Revenue and Taxation Code 30010 – “Person” includes any individual, firm, partnership, joint venture, …
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“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 70. Effective September 30, 1994.)
Terms Used In California Revenue and Taxation Code 30010
- 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
- Trustee: A person or institution holding and administering property in trust.