{"data":{"id":"us-ca/rtc-40004","jurisdiction":"us-ca","citation":"RTC § 40004","heading":"","body":"“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.","path":["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.]"],"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":"cd01196ee2e1207beee494bdd52b1c0b97296666964fbc27da00d44bc0298ca3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40003","next":"us-ca/rtc-40005"},"notice":"GroundRules: Original legal text. Not legal advice."}