Terms Used In California Codes > Public Utilities Code > Division 10 > Part 4 > Chapter 8 - Taxation

• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Buyer: has the meaning set forth in subdivision (c) of §. See California Penal Code 574
• City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
• Commission: means the Public Utilities Commission created by §. See California Public Utilities Code 20
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Conditional sale contract: has the meaning set forth in subdivision (a) of §. See California Penal Code 574
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County: includes city and county. See California Water Code 14
• county: includes "city and county". See California Penal Code 7
• County: includes city and county. See California Public Utilities Code 18
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Direct loan agreement: means an agreement between a lender and a purchaser whereby the lender has advanced funds pursuant to a loan secured by the motor vehicle which the purchaser has purchased. See California Penal Code 574
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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}
• lease contract: includes a lease for business or commercial purposes. See California Penal Code 574
• Lien: A claim against real or personal property in satisfaction of a debt.
• maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Penal Code 7
• Motor vehicle: means any vehicle required to be registered under the Vehicle Code. See California Penal Code 574
• negligently: import a want of such attention to the nature or probable consequences of the act or omission as a prudent man ordinarily bestows in acting in his own concerns. See California Penal Code 7
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Person: means an individual, company, firm, association, partnership, trust, corporation, limited liability company, or other legal entity. See California Penal Code 574
• property: includes property real and personal. See California Civil Code 14
• property: includes both real and personal property. See California Penal Code 7
• Purchaser: has the meaning set forth in paragraph (30) of subdivision (b) of §. See California Penal Code 574
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Seller: has the meaning set forth in subdivision (b) of §. See California Penal Code 574
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
• Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
• United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20
• vessel: means a vessel as defined in subdivision (c) of §. See California Penal Code 7
• willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7