California Codes > Revenue and Taxation Code > Division 1 > Part 12 > Chapter 2 – Imposition of Tax
Current as of: 2024 | Check for updates
|
Other versions
| § 5721 | For the 1973 calendar year and each calendar year thereafter, on the … |
| § 5722 | The annual tax is imposed on and shall be paid by the owner on the … |
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 12 > Chapter 2 - Imposition of Tax
- Ground water: means nonsaline water beneath the surface of the ground, whether or not flowing through known and definite channels. See California Water Code 71683
- Operator: means the person or persons operating a water-producing facility. See California Water Code 71683
- Producer: means any person or operator producing ground water within the boundaries of the district. See California Water Code 71683
- water: includes potable water and nonpotable water. See California Water Code 71611
- Water-producing facility: means any device or method, mechanical or otherwise, for the production of ground water from the ground water supplies within the district. See California Water Code 71683