California Revenue and Taxation Code Section 41006

CA Rev & Tax Code § 41006 (2017)  

“Public agency” means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part within this state which provides or has authority to provide firefighting, police, ambulance, medical, or other emergency services.

(Added by Stats. 1976, Ch. 443.)

Last modified: October 25, 2018