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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 30 - FEE COLLECTION PROCEDURES LAW
CHAPTER 1 - General Provisions and Definitions
Section 55002.
Universal Citation: CA Rev & Tax Code § 55002 (2017)
55002.
“Person” means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
(Amended by Stats. 1994, Ch. 1200, Sec. 77. Effective September 30, 1994.)
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