California Legal Codes and Statutes

§ 17007

Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.

“Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.

Cite this section

Cal. Rev. & Tax. Code § 17007 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-1-general-provisions-and-definitions/section-17007

Other sections in Chapter 1 - General Provisions and Definitions

§ 17001§ 17002§ 17003§ 17004§ 17005§ 17006§ 17007§ 17008§ 17008.5§ 17009…§ 17035§ 17036§ 17037§ 17038§ 17039§ 17039.1§ 17039.2§ 17039.3§ 17039.4§ 17039.5

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