California · Revenue and Taxation Code - RTC
RTC §17007: “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
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“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.