Court Opinions

State Laws

US Code

US Constitution

California Revenue And Taxation Code Section 19

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 19

"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.

Last modified: January 12, 2009