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2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 1 - General Provisions and Definitions
Section 45006.
Universal Citation:
CA Rev & Tax Code § 45006 (2022)
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45006. “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 75. Effective September 30, 1994.)
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