California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1.5 > Article 5 – Lead Clerk
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§ 1754 | (a) The county clerk of the county where the appeal originated … |
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1.5 > Article 5 - Lead Clerk
- 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
- 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.