California Revenue and Taxation Code 2186 – Every tax has the effect of a judgment against the person.
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Every tax has the effect of a judgment against the person.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 2186
- 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