California Revenue and Taxation Code 13203 – For purposes of this part:(a) “Person” means an individual, …
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For purposes of this part:
(a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.
Terms Used In California Revenue and Taxation Code 13203
- 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.
- Fiduciary: A trustee, executor, or administrator.
- 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
- Trustee: A person or institution holding and administering property in trust.
(b) “Taxpayer” means any person subject to the tax imposed by this part.
(Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.)