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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 1. General Provisions and Definitions 38101-38110

§ 38106

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.

(Amended by Stats. 1994, Ch. 1200, Sec. 71. Effective September 30, 1994.)

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California Revenue and Taxation Code

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