California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 4 > Article 7 – Miscellaneous Provisions
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 4 > Article 7 - Miscellaneous Provisions
- 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.
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.