Cal. Revenue and Taxation Code § 6013 : California Revenue And Taxation Code — Other Taxes — General Provisions And Definitions — "Business" defined Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session "Business" includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect. Ca. Rev. and Tax. Code § 6013