Terms Used In California Codes > Corporations Code > Title 1 > Division 2 > Part 3 > Chapter 14 - Service of Process

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19