Rev. & Tax. Code, § 41003 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 41003
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.
“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.
Notes and commentary — not statutory text
History
Amended by Stats. 1994, Ch. 1200, Sec. 73. 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§ionNum=41003.
- Text hash
- sha256 3919f81c40f23a1d53d4378875b2c42f028dd885aad9b3d7b412cea37dcd421e
- 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.