California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 5 – Redeterminations
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 5 - Redeterminations
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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