California Revenue and Taxation Code 11204 – “Person” includes any individual, firm, partnership, joint venture, …
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“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.)
Terms Used In California Revenue and Taxation Code 11204
- 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.