Terms Used In California Codes > Public Resources Code > Division 15 > Chapter 11 > Article 1 - Definitions

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• contractor: includes subcontractor and specialty contractor. See California Public Resources Code 25953
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Distributor: means any individual, partnership, corporation, association or other legal relationship which stands between the manufacturer and the retail seller in purchases, consignments or contracts for sale of consumer goods. See California Public Resources Code 25953
• Manufacturer: means any individual, partnership, corporation, association, or other legal relationship which manufactures, assembles, produces, or gathers consumer goods. See California Public Resources Code 25953
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
• Person: means any individual, partnership, corporation, limited liability company, association, manufacturer, distributor, retailer, contractor or builder as defined in §. See California Public Resources Code 25953
• retailer: means any individual, partnership, corporation, association, or other legal relationship which engages in the business of selling new goods to retail buyers. See California Public Resources Code 25953