California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 3 > Article 3 – Wholesalers
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 3 > Article 3 - Wholesalers
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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.
- gas storage well: means an active or idle well used primarily to inject natural gas into or withdraw natural gas from an underground natural gas storage facility. See California Public Resources Code 3180
- 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