Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 2 > Article 1 - Imposition of Tax

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Contract: A legal written agreement that becomes binding when signed.
• county: includes "city and county". See California Penal Code 7
• County: includes city and county. See California Revenue and Taxation Code 15
• 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.
• Fraud: Intentional deception resulting in injury to another.
• maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Penal Code 7
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• person: includes a corporation as well as a natural person. See California Penal Code 7
• 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
• Personal property: All property that is not real property.
• property: includes both real and personal property. See California Penal Code 7
• spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• will: includes codicil. See California Penal Code 7