California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 2.1 – Alternative Minimum Tax
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 2.1 - Alternative Minimum Tax
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18