Section 11204

Rev. & Tax. Code § 11204, under General Provisions and Definitions.

Rev. & Tax. Code § 11204

“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.)