California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 1 – General Provisions and Definitions
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 1 - General Provisions and Definitions
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- Contract: A legal written agreement that becomes binding when signed.
- County: includes city and county. See California Revenue and Taxation Code 15
- 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.
- 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
- project: means any physical structure to provide for the conservation, storage, regulation, transportation, or use of water, constructed by the State itself or by the State in co-operation with the United States. See California Water Code 11903
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- Trustee: A person or institution holding and administering property in trust.
- 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