“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, 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 § 7329
General Provisions and Definitions
Known as the Motor Vehicle Fuel Tax Law
The act spans §§ 7301–7345 (46 sections).
Added by Stats. 2000, Ch. 1053, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.