§ 77527 Business Entity Definitions

• •This law defines who counts as a 'person' in California.
• •A 'person' can be one human, a group of people, or a company.
• •It includes businesses like shops, factories, or even small teams working together.

You and your friend start a lemonade stand together.

Under this law, your lemonade stand is considered a 'person' because it’s a small business doing work in California.