California Revenue and Taxation Code Section 11204

CA Rev & Tax Code § 11204 (2017)  

“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.

(Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.)

Last modified: October 25, 2018