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2020 California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS
Section 19.
Universal Citation: CA Rev & Tax Code § 19 (2020)
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.
(Amended by Stats. 1995, Ch. 679, Sec. 10. Effective October 10, 1995.)
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