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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 1 - General Provisions and Definitions
Section 41003.
Universal Citation:
CA Rev & Tax Code § 41003 (2025)
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41003. “Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.
“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.
(Amended by Stats. 1994, Ch. 1200, Sec. 73. Effective September 30, 1994.)
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