Rev. & Tax. Code, § 11204 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 11204

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.

Notes and commentary — not statutory text

History

Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=11204.
Text hash: sha256 337edde73445442829988c5fb4971c31d4eed1bf93ee44dd8c3d2767263ef1e3
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.