“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.
Cal. Rev. & Tax. Code § 40004
General Provisions and Definitions
Known as the Energy Resources Surcharge Law
The act spans §§ 40001–40010 (10 sections).
Amended by Stats. 1994, Ch. 1200, Sec. 72
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.