DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 1. General Provisions and Definitions 11201-11206

§ 11204

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.

(Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.)

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California Revenue and Taxation Code

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