DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 1. General Provisions and Definitions 17001-17039.6

§ 17007

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

“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.

(Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.)

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California Revenue and Taxation Code

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