Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

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

PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]

  ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. )
  

CHAPTER 1. General Provisions and Definitions [55001 - 55004]
  ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. )

  
55002.  

“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.

(Amended by Stats. 1994, Ch. 1200, Sec. 77. Effective September 30, 1994.)