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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 1. General Provisions and Definitions.
Section 8606
8606. "Person." "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this State, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.
History—Stats. 1945, p. 1438, in effect September 15, 1945, substituted "venture" for "adventure." Stats. 1994, Ch. 1200, in effect September 30, 1994, substituted "partnership" for "copartnership" and added "limited liability company".