CFR > Title 27 > Chapter I > Subchapter A > Part 19 > Subpart W > Liability for Distilled Spirits Tax
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§ 19.651 | Liability for distilled spirits tax |
Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 19 > Subpart W > Liability for Distilled Spirits Tax
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Personal property: All property that is not real property.
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Verdict: The decision of a petit jury or a judge.