Rev. & Tax. Code, § 30010 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 30010

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, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.

Notes and commentary — not statutory text

History

Amended by Stats. 1994, Ch. 1200, Sec. 70. 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=30010.
Text hash: sha256 f9efc03681950c33902778e90c77aca4a5da54890eebde32a6525064c7074e27
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 30010. Each shows the citation as that text prints it.

Business and Professions Code

Bus. & Prof. Code, § 22971Printed as Section 30010 of the Revenue and Taxation Code

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.