California Statutes
§ 40004. — 40004. (Amended by Stats. 1994, Ch. 1200, Sec. 72.)
California § 40004.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 19.PART 19. ENERGY RESOURCES SURCHARGE LAW
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 40004. (40004. (Amended by Stats. 1994, Ch. 1200, Sec. 72.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 40004. (2026).
Text
“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.
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Legislative History
Amended by Stats. 1994, Ch. 1200, Sec. 72. Effective September 30, 1994.
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Bluebook (online)
California § 40004., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40004..