Revenue and Taxation Code § 8606
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“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 49. Effective September 30, 1994.)