“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.
Cal. Rev. & Tax. Code § 8606
General Provisions and Definitions
Known as the Use Fuel Tax Law
The act spans §§ 8601–8621 (17 sections).
Amended by Stats. 1994, Ch. 1200, Sec. 49
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.