California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 30. FEE COLLECTION PROCEDURES LAW |
Chapter 1. General Provisions and Definitions |
Section 55002.
Latest version.
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"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.)