GroundRules
RTC § 40004
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]
- CHAPTER 1. General Provisions and Definitions [40001. - 40010.]
“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.
Collected 2026-09-14T05:56:33Z. Source file · JSON