{"data":{"id":"us-ca/rtc-19","jurisdiction":"us-ca","citation":"RTC § 19","heading":"","body":"“Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (commencing with Section 6001), “person” shall include, in addition to the items of definition contained in the first sentence, trustee, trustee in bankruptcy, receiver, executor, administrator, or assignee.","path":["Revenue and Taxation Code - RTC","GENERAL PROVISIONS"],"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":"4fb6d44c2ff5c1b918b51bfcbb15cd1cfa1bb505e8d2fba070ce2a02036ad1fa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18","next":"us-ca/rtc-20"},"notice":"GroundRules: Original legal text. Not legal advice."}