{"data":{"id":"us-ca/rtc-30010","jurisdiction":"us-ca","citation":"RTC § 30010","heading":"","body":"“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, 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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 1. General Provisions and Definitions [30001. - 30019.]"],"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":"f9efc03681950c33902778e90c77aca4a5da54890eebde32a6525064c7074e27","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30009","next":"us-ca/rtc-30011"},"notice":"GroundRules: Original legal text. Not legal advice."}