{"data":{"id":"us-ca/rtc-38106","jurisdiction":"us-ca","citation":"RTC § 38106","heading":"","body":"“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, 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 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 1. General Provisions and Definitions [38101. - 38110.]"],"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":"dd35a40136d89a122c4047285517c25098a9a9e17fad3a5a51b07b1f919b63ff","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38105","next":"us-ca/rtc-38108"},"notice":"GroundRules: Original legal text. Not legal advice."}