California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 1 – Returns and Payments
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 1 - Returns and Payments
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes "city and county. See California Public Resources Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- 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
- 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.
- 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
- 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