California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 10 – Partners and Partnerships
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 10 - Partners and Partnerships
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- levee: means any levee within the Sacramento and San Joaquin Drainage District. See California Water Code 8630
- 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.
- partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20