“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.
Cal. Rev. & Tax. Code § 43006
General Provisions and Definitions
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Amended by Stats. 1994, Ch. 1200, Sec. 74
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.