Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 13. CIGARETTE TAX [30001 - 30483]

  ( Part 13 added by Stats. 1959, Ch. 1040. )
  

CHAPTER 1. General Provisions and Definitions [30001 - 30019]
  ( Chapter 1 added by Stats. 1959, Ch. 1040. )

  
30010.  

“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, 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.

(Amended by Stats. 1994, Ch. 1200, Sec. 70. Effective September 30, 1994.)