Rev. & Tax. Code, § 38106 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 38106

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, association, social club, fraternal organization, corporation, limited liability company, 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. 71. 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=38106.
Text hash: sha256 dd35a40136d89a122c4047285517c25098a9a9e17fad3a5a51b07b1f919b63ff
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, § 38106. Each shows the citation as that text prints it.

Government Code

Gov. Code, § 51113Printed as Section 38106 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.