Article 1 Returns and Payments
Article 2 Deficiency Determinations
Article 3 Determinations if No Return Made
Article 4 Jeopardy Determinations
Article 5 Redeterminations
Article 6 Interest and Penalties

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 - Determinations

  • Active efforts: means affirmative, active, thorough, and timely efforts intended primarily to maintain or reunite an Indian child with their family. See California Welfare and Institutions Code 224.1
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • agency: means any city, county, district, joint powers authority, or other political subdivision of the state involved with water management. See California Water Code 12927
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assistant Secretary: means the Assistant Secretary of the Bureau of Indian Affairs. See California Welfare and Institutions Code 224.1
  • Assistive technology: means any item, piece of equipment, or product system, whether acquired commercially, modified, or customized, that is used to increase, maintain, or improve functional capabilities of individuals with disabilities, and any service that directly assists an individual with a disability in the selection, acquisition, or use of the item, equipment, or product system. See California Welfare and Institutions Code 19461
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Board: means the State Water Resources Control Board. See California Water Code 12929.2
  • Bureau of Indian Affairs: means the Bureau of Indian Affairs of the Department of the Interior. See California Welfare and Institutions Code 224.1
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Committee: means the Water Conservation Finance Committee created pursuant to Section 12879. See California Water Code 12879.2
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Construction: includes :

    California Streets and Highways Code 29

  • Continuance: Putting off of a hearing ot trial until a later time.
  • Continued custody: means physical custody or legal custody or both, under any applicable tribal law or tribal custom or state law, that a parent or Indian custodian already has or had at any time in the past. See California Welfare and Institutions Code 224.1
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • County: includes city and county. See California Water Code 14
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Streets and Highways Code 14
  • county highway: means any highway which is:

    California Streets and Highways Code 25

  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
  • Custody: means physical custody or legal custody or both, under any applicable tribal law or tribal custom or state law. See California Welfare and Institutions Code 224.1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Water Resources. See California Water Code 12929.2
  • Department: means the Department of Rehabilitation. See California Welfare and Institutions Code 19461
  • Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
  • Department: means the Department of Water Resources. See California Water Code 12879.2
  • director: refer to the Department of Rehabilitation and the Director of Rehabilitation, respectively, unless the context otherwise requires. See California Welfare and Institutions Code 19002
  • Director: means the director of the department. See California Streets and Highways Code 21
  • directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 5047
  • Domicile: means either of the following:

    California Welfare and Institutions Code 224.1

  • Donor: The person who makes a gift.
  • Eligible jurisdictions: means counties and cities identified as having methane gas hazards in the study conducted by the supervisor pursuant to Article 4. See California Public Resources Code 3855
  • Eligible persons: means any of the following, provided that household income does not exceed the level prescribed for moderate-income families by the Department of Housing and Community Development pursuant to §. See California Welfare and Institutions Code 19461
  • Eligible project: means any dam, reservoir, or other construction or improvement by a local agency for the diversion, storage, or primary distribution of water, or facilities for groundwater extraction, primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes. See California Water Code 12879.2
  • Environmental Water Program: means the Environmental Water Program created pursuant to Article 3 (commencing with Section 12929. See California Water Code 12929.2
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Feasibility report: means such report on the feasibility of a public agency's proposed project as the department may require the public agency to file with the department in support of an application by the public agency under this chapter for a loan for the construction of the proposed project. See California Water Code 12881.2
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Streets and Highways Code 23.5
  • Fund: means the California Water Fund. See California Water Code 12901
  • Fund: means the 1988 Water Conservation Fund created pursuant to Section 12879. See California Water Code 12879.2
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Groundwater recharge facilities: means land and facilities for artificial groundwater recharge through methods that include, but are not limited to, either percolation using basins, pits, ditches, and furrows, modified streambed, flooding, and well injection, or in-lieu recharge. See California Water Code 12879.2
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • In-lieu recharge: means accomplishing increased storage of groundwater by providing surface water to a user who relies on groundwater as a primary supply, in order to accomplish groundwater storage through the direct use of that surface water in lieu of pumping groundwater. See California Water Code 12879.2
  • In-lieu recharge: means accomplishing increased storage of groundwater by providing interruptible surface water to a user who relies on groundwater as a primary supply, to accomplish groundwater storage through the direct use of that surface water in lieu of pumping groundwater. See California Water Code 12927
  • Indian child custody proceeding: means a hearing during a juvenile court proceeding brought under this code, or a proceeding under the Probate Code or the Family Code, involving an Indian child, other than an emergency proceeding under Section 319, that may culminate in one of the following outcomes:

    California Welfare and Institutions Code 224.1

  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Involuntary proceeding: means an Indian child custody proceeding in which the parent does not consent of their free will to the foster care, preadoptive, or adoptive placement, or termination of parental rights. See California Welfare and Institutions Code 224.1
  • Jail: as used in this chapter , means a locked facility administered by a law enforcement or governmental agency, the purpose of which is to detain adults who have been charged with violations of criminal law and are pending trial, or to hold convicted adult criminal offenders sentenced for less than one year. See California Welfare and Institutions Code 207.1
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local agency: means any city, county, city and county, district, joint powers authority, or other political subdivision of the state involved in water management. See California Water Code 12879.2
  • Lockup: as used in this chapter , means any locked room or secure enclosure under the control of a sheriff or other peace officer that is primarily for the temporary confinement of adults upon arrest. See California Welfare and Institutions Code 207.1
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • Methane gas hazards: means collections of biogenic or thermogenic gases identified as hazards in the study conducted by the supervisor pursuant to Article 4. See California Public Resources Code 3855
  • Mono Lake Basin: means Mono Lake and its watershed. See California Water Code 12929.2
  • Mono Lake Committee: means the California nonprofit citizens organization formed to save Mono Lake. See California Water Code 12929.2
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Project: means any dam, reservoir, or other construction or improvement by a public agency for the diversion, storage, or distribution of water primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes. See California Water Code 12881.2
  • Project: means any project constructed by a public agency, as defined by Section 12880, by the State, or by the State in co-operation with the Federal Government, for the development, utilization, and distribution of the water resources of the State, including all necessary or convenient property, works, and facilities. See California Water Code 12901
  • Project: means land and facilities for artificial groundwater recharge through methods which include, but are not limited to, (1) percolation using basins, pits, ditches and furrows, modified streambed, flooding, and well injection or (2) in-lieu recharge. See California Water Code 12927
  • Public agency: means any city, county, district or other political subdivision of the state. See California Water Code 12881.2
  • punishment: means the imposition of sanctions. See California Welfare and Institutions Code 202
  • 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.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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.
  • social worker: shall include the juvenile probation officer or the person who is both the juvenile probation officer and the adult probation officer, and any social worker in a county welfare department or any social worker in a California Indian tribe or any out-of-state Indian tribe that has reservation land that extends into the state that has authority, pursuant to an agreement with the department concerning child welfare services or foster care payments under the Aid to Families with Dependent Children program when supervising dependent children of the juvenile court pursuant to Section 272 by order of the court under Section 300, and the term "department of probation" shall mean the department of juvenile probation or the department wherein the services of juvenile and adult probation are both performed. See California Welfare and Institutions Code 215
  • Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
  • 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
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Streets and Highways Code 24
  • State Highway Account: means the State Highway Account in the State Transportation Fund. See California Streets and Highways Code 30
  • state property: means all real property, or part thereof, owned, leased, rented, or otherwise controlled or occupied by any department or other agency or body of this state. See California Welfare and Institutions Code 19625
  • Status offense: means an offense that would not be considered criminal if committed by an adult, including, but not limited to, school truancy and incorrigibility. See California Welfare and Institutions Code 224.1
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Tribally approved home: means a home that has been licensed or approved by an Indian child's tribe, or a tribe or tribal organization designated by the Indian child's tribe, for foster care or adoptive placement of an Indian child using standards established by the child's tribe pursuant to Section 1915 of the federal Indian Child Welfare Act (25 U. See California Welfare and Institutions Code 224.1
  • 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
  • Upon demand: means , in the case of an Indian child, the parent or Indian custodian may regain physical custody during a voluntary proceeding simply upon verbal request, without any delay, formalities, or contingencies. See California Welfare and Institutions Code 224.1
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Vista point: means any signed roadside area on the state highway system developed and maintained by the department for the purpose of providing the motorist with a place to stop to view the scenic panorama or points of visual interest. See California Streets and Highways Code 35
  • Voluntary proceeding: means an Indian child custody proceeding that is not an involuntary proceeding, including, but not limited to, a proceeding for foster care, preadoptive or adoptive placement that either parent, both parents, or the Indian custodian has, of their free will, without a threat of removal by a state agency, consented to for the Indian child, or a proceeding for voluntary termination of parental rights. See California Welfare and Institutions Code 224.1
  • Water Quality Program: means the Water Quality program created pursuant to Article 4 (commencing with Section 12929. See California Water Code 12929.2