Rev. & Tax. Code, § 17007 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 17007

Verbatim from the official edition

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

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

Notes and commentary — not statutory text

History

Amended by Stats. 1994, Ch. 1200, Sec. 51. 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=17007.
Text hash: sha256 24fb06d0ff4bf4a2e112cfe2e5e3591dcb9f0376b651fa079c20f63b4bfdacd1
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.