California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 7 > Article 2 – Refund or Credit for Collected Taxes
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 7 > Article 2 - Refund or Credit for Collected Taxes
- Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Insurer: as used in this part includes each of the following:
California Revenue and Taxation Code 12003
- Quorum: The number of legislators that must be present to do business.
- Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.