Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

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

PART 31. DIESEL FUEL TAX LAW [60001 - 60709]

  ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. )
  

CHAPTER 1. General Provisions and Definitions [60001 - 60049.1]
  ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

  
60008.  

“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.

(Amended by Stats. 1995, Ch. 497, Sec. 38. Effective January 1, 1996.)