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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 1. General Provisions and Definitions
Section 43006
43006. "Person." "Person" means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. "Person" also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
History—Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, substituted "means an" for "includes any", added "trust" before "firm", added "joint stock company, business concern,", deleted "cooperative organization, fraternal organization,", added "including, but … any city," deleted "estate, trust, business trust, receiver, trustee, syndicate, this state, any", after "corporation", deleted "municipality," before "district", and substituted "commission, the … by law." for "public agency or subdivision of this state or any other group or combination acting as a unit." Stats. 1994, Ch. 1200, in effect September 30, 1994, added "limited liability company," after "partnership," in the first sentence.