Section 45006 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 1.

. "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.