California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 3 – Exemptions
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 3 - Exemptions
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes city and county. See California Water Code 14
- 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
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18