“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.
Cal. Rev. & Tax. Code § 11204
General Provisions and Definitions
Known as the Private Railroad Car Tax Law
The act spans §§ 11201 to 11206 (6 sections).
Amended by Stats. 1994, Ch. 1200, Sec. 50
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.