Revenue and Taxation Code § 45006
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“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 75. Effective September 30, 1994.)