“Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
Cal. Rev. & Tax. Code § 38106
General Provisions and Definitions
Known as the Timber Yield Tax Law
The act spans §§ 38101–38110 (11 sections).
Amended by Stats. 1994, Ch. 1200, Sec. 71
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.