Cal. Rev. & Tax. Code § 17007

Current through the 2023 Legislative Session.

Section 17007 - "Person" defined

"Person" includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.

Ca. Rev. and Tax. Code § 17007

Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.