California Code of Regulations
Title 18 - Public Revenues
Division 2.3 - State Board of Equalization-Contribution Disclosure
Section 7004 - Party Under Government Code Section 15626

(a) For purposes of Government Code Section 15626, "party" means any person who is the subject of an adjudicatory proceeding before the board. It does not include a state agency as that term is described in Chapter 2 (commencing with Section 82000) of Title 9 of the Government Code.

(b) When a close corporation is a "party" to an adjudicatory proceeding pending before the board, the majority shareholder is subject to the disclosure requirements of Government Code Section 15626. For purposes of Section 15626, "close corporation" means a corporation in which any natural person, or any natural person who together with his or her spouse, owns or controls at least 50 percent of the voting stock of a corporation.