2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6005.

6005.  

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, the United States, 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. 46. Effective September 30, 1994.)

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