California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1.5 > Article 3 – Establishment and Procedure
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1.5 > Article 3 - Establishment and Procedure
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Juror: A person who is on the jury.
- person: includes a corporation as well as a natural person. See California Penal Code 7
- Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
- 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.
- Verdict: The decision of a petit jury or a judge.