California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 10.6 – Tax and Fees on Limited Liability Companies
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 10.6 - Tax and Fees on Limited Liability Companies
- County: includes city and county. See California Water Code 14
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19