“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
Cal. Rev. & Tax. Code § 17007
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Applied in 1 court decision — leading case 233 Cal. App. 4th 691 - Coblentz, Patch, Duffy & Bass LLP v. City & County of San Francisco (2014)
Most recently applied in 233 Cal. App. 4th 691 - Coblentz, Patch, Duffy & Bass LLP v. City & County of San Francisco (December 2014)
Amended by Stats. 1994, Ch. 1200, Sec. 51
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.