§ 55012 Business Entity Definition

• •This law says who counts as a 'person' in California rules.
• •A 'person' can be one human, a group of people, or a company.
• •Even big companies or small shops count as a 'person' here.

You own a small lemonade stand in California.

Under this law, your lemonade stand is considered a 'person' just like you are. So, if there’s a rule that says 'a person must do this,' it applies to your lemonade stand too.