California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 1 – General Provisions and Definitions
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 1 - General Provisions and Definitions
- County: includes city and county. See California Water Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- 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
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004