{"data":{"id":"us-ca/rtc-11204","jurisdiction":"us-ca","citation":"RTC § 11204","heading":"","body":"“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","CHAPTER 1. General Provisions and Definitions [11201. - 11206.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"337edde73445442829988c5fb4971c31d4eed1bf93ee44dd8c3d2767263ef1e3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11203","next":"us-ca/rtc-11205"},"notice":"GroundRules: Original legal text. Not legal advice."}