California Codes > Business and Professions Code > Division 3 > Chapter 1


Article 1	Administration
Article 1.5	Continuing Education
Article 2	General Powers and Definitions
Article 3	Application of Chapter
Article 3.5	Standards of Professional Conduct
Article 4	Applications, Registrations, Permits Generally
Article 5	Certificates, Information and Records
Article 5.1	Practice Privileges
Article 5.5	Audit Documentation
Article 6	Disciplinary Proceedings
Article 6.5	Administrative Penalties
Article 7	Prohibitions and Offenses Against the Chapter Generally
Article 8	Revenue
Article 9	Accountancy Corporations

Terms Used In California Codes > Business and Professions Code > Division 3 > Chapter 1 - Accountants

Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
Acquire: means acquisition by purchase, grant, gift, or any other lawful means. See California Government Code 8589.10
Action: means an action for partition under this title. See California Code of Civil Procedure 872.010
Actual benefit: means the amount, if any, realized by the lender upon the disposition of property acquired through foreclosure or its equivalent as a direct result of a removal or remedial action undertaken by another person, not to exceed the amount, if any, by which the disposition proceeds exceed the sum of the balance of all of the following:
California Health and Safety Code 25548.1
Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
Adjournment sine die: The end of a legislative session "without day." These adjournments are used to indicate the final adjournment of an annual or the two-year session of legislature.
Administrative agency: means the state agency responsible for programming bond funds made available by Chapter 12. See California Government Code 8879.50
Administrative director: means the Administrative Director of the Division of Workers' Compensation. See California Labor Code 110
Affirmative actions: means any activity for the purpose of eliminating discrimination in housing accommodations because of race, color, religion, sex, marital status, national origin, ancestry, familial status, or disability. See California Government Code 12927
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Age: refers to the chronological age of any individual who has reached a 40th birthday. See California Government Code 12926
Agency: means a statewide office, nonelective officer, department, division, bureau, board, commission, or agency in the executive branch of the state government, except that it shall not apply to an agency whose primary function is service to the Legislature or judicial branches of state government or to an agency that is administered by an elective officer. See California Government Code 12080
Agency: means the Labor and Workforce Development Agency. See California Labor Code 18.5
Agency: means the Monterey-Salinas Transit Joint Powers Agency, a joint exercise of powers agency. See California Public Utilities Code 106001
Agency: means the Environmental Affairs Agency. See California Health and Safety Code 25411
Agency that is administered by an elective officer: includes the State Board of Equalization but not a board or commission on which an elective officer serves in an ex officio capacity. See California Government Code 12080
Aggrieved person: includes any person who claims to have been injured by a discriminatory housing practice or believes that the person will be injured by a discriminatory housing practice that is about to occur. See California Government Code 12927
Allegation: something that someone says happened.
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amusement ride: includes the business of operating bungee jumping services or providing services to facilitate bungee jumping, but does not include slides, playground equipment, coin-operated devices or conveyances which operate directly on the ground or on the surface or pavement directly on the ground or the operation of amusement devices of a permanent nature. See California Labor Code 7901
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
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.
Appeals board: means the Workers' Compensation Appeals Board. See California Labor Code 110
Appeals board: means the Occupational Safety and Health Appeals Board, within the department. See California Labor Code 6302
Appeals board: means the Workers' Compensation Appeals Board. See California Labor Code 6101
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
Appraisal: A determination of property value.
apprentice: as used in this chapter , means a person at least 16 years of age who has entered into a written agreement, in this chapter called an "apprentice agreement" with an employer or program sponsor. See California Labor Code 3077
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Approved: as used in this article , means the approval of the legislative body of the local agency, as the result of investigation and tests conducted by such agency or by reason of the accepted principles or tests by recognized national or state authorities, technical, or scientific organizations. See California Government Code 50022.1
assessment level: means the estimated gross dollar amount received by assessment from all assessed businesses on an annual basis, and "assessment formula" means the allocation method used within each industry segment (for example, percentage of gross revenue or percentage of transaction charges). See California Government Code 13995.60
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
Bailiff: a court officer who enforces the rules of behavior in courtrooms.
Balanced budget: A budget in which receipts equal outlays.
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
Bequest: Property gifted by will.
Biochemical substance: means any biological or chemical agent that may be used as a weapon of mass destruction, including, but not limited to, any chemical warfare agent, weaponized biological agent, or nuclear or radiological agent, as these terms are defined in §. See California Labor Code 3212.85
blood-borne infectious disease: means a disease caused by exposure to pathogenic microorganisms that are present in human blood that can cause disease in humans, including those pathogenic microorganisms defined as blood-borne pathogens by the Department of Industrial Relations. See California Labor Code 3212.8
board: means the Occupational Safety and Health Standards Board. See California Labor Code 140
board: means the California Veterans Board. See California Military and Veterans Code 61
Board: means any department receiving an allocation from the Department of Finance. See California Government Code 8879.2
Board: means any department receiving an allocation of bond proceeds pursuant to this chapter. See California Government Code 8879.22
board: as used in this chapter means the Medical Board of California. See California Business and Professions Code 2002
Board: means the California Victim Compensation Board. See California Government Code 13951
Board: means the Board of Supervisors of the County of Los Angeles. See California Elections Code 21530
Board: means the Board of Supervisors of the County of Riverside. See California Elections Code 21540
Board: means the Board of Supervisors of the County of San Diego. See California Elections Code 21550
Board: means the Board of Supervisors of the County of Fresno. See California Elections Code 21560
Board: means the Podiatric Medical Board of California. See California Business and Professions Code 2461
Board: means the Board of Supervisors of the County of Kern. See California Elections Code 21570
board: means the Board of Directors of the Monterey-Salinas Transit District. See California Public Utilities Code 106001
Board: means the State Water Resources Control Board. See California Health and Safety Code 25299.100
board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
Borello: means the California Supreme Court's decision in…. See California Labor Code 2775
Campaign advertising or communication: means a communication authorized by a candidate or a candidate's controlled committee, as defined in §. See California Elections Code 304
Campus: shall include any campus or other installation maintained under the jurisdiction of the Regents of the University of California. See California Labor Code 3213
Campus department: means all members of the University of California Police Department who are assigned and serve on a particular campus. See California Labor Code 3213
Car washing and polishing: means washing, cleaning, drying, polishing, detailing, servicing, or otherwise providing cosmetic care to vehicles. See California Labor Code 2051
Cardcheck agreement: means a written agreement between an employer and a labor organization providing a procedure for determining employee preference on the subject of whether to be represented by a labor organization for collective bargaining, and if so, by which labor organization to be represented, that provides, at a minimum, the following:
California Education Code 92625.1
certificate: as used in this chapter are deemed to be synonomous. See California Business and Professions Code 2040
Chambers: A judge's office.
Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
Child support obligee: as used in this chapter means either the parent, guardian, or other person to whom child support has been ordered to be paid or the local child support agency designated by the court to receive the payment. See California Family Code 4550
City: includes "city and county. See California Insurance Code 15
City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
Clerk: means the county elections official, registrar of voters, city clerk, or other officer or board charged with the duty of conducting any election. See California Elections Code 307
clerk: means the clerk of a county or the legislative body thereof. See California Government Code 50270.5
Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
Clerk of the Board of Supervisors: means the Clerk of the Board of Supervisors of the County of San Diego. See California Elections Code 21550
Code: as used in this article , means any statute, or any published compilation of rules, regulations or standards adopted by the federal government or the State of California, or by any agency of either of them. See California Government Code 50022.1
Collective bargaining agreement: means an agreement between an employer and a labor organization regarding wages, hours, and other terms and conditions of employment of the employer's employees. See California Education Code 92625.1
Commission: means the Seismic Safety Commission. See California Government Code 8878.52
Commission: means the California Transportation Commission. See California Government Code 8879.50
Commission: means the Citizens Redistricting Commission in the County of Los Angeles established pursuant to Section 21532. See California Elections Code 21530
Commission: means the Citizens Redistricting Commission in the County of Riverside established pursuant to Section 21542. See California Elections Code 21540
Commission: means the Independent Redistricting Commission established by subdivision (b). See California Elections Code 21550
Commission: means the Citizens Redistricting Commission in the County of Fresno established pursuant to Section 21562. See California Elections Code 21560
Commission: means the Citizens Redistricting Commission in the County of Kern established pursuant to Section 21572. See California Elections Code 21570
Commission: means the Public Utilities Commission created by Section 1 of Article XII of the California Constitution, and "commissioner" means a member of the commission. See California Public Utilities Code 20
Commissioner: means any county agricultural commissioner. See California Food and Agricultural Code 26
Commissioner: means the Labor Commissioner. See California Labor Code 2051
Commissioner: means the Insurance Commissioner of this State. See California Insurance Code 20
Commissioner: means the Labor Commissioner. See California Labor Code 2100
Committee: means the Earthquake Safety and Public Buildings Rehabilitation Finance Committee created pursuant to subdivision (a) of Section 8878. See California Government Code 8878.52
Committee: means the Seismic Retrofit Finance Committee created pursuant to Section 8879. See California Government Code 8879.2
Committee: means the Highway Safety, Traffic Reduction, Air Quality, and Port Security Committee created pursuant to Section 8879. See California Government Code 8879.22
Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
Common disaster: A sudden and extraordinary misfortune that brings about the simultaneous or near-simultaneous deaths of two or more associated persons, such as husband and wife.
Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
Conviction: A judgement of guilt against a criminal defendant.
Council: means the Civil Rights Council and "council member" means a member of the council. See California Government Code 12925
Counterclaim: A claim that a defendant makes against a plaintiff.
County: includes city and county. See California Food and Agricultural Code 29
County: includes "city and county. See California Labor Code 14
County: includes "city and county. See California Code of Civil Procedure 17
County: means Monterey County. See California Public Utilities Code 106001
County: includes "city and county. See California Corporations Code 14
County: includes city and county. See California Family Code 67
County: includes city and county. See California Public Utilities Code 18
creed: include all aspects of religious belief, observance, and practice, including religious dress and grooming practices. See California Government Code 12926
Crime: includes an act of terrorism, as defined in Section 2331 of Title 18 of the United States Code, committed against a resident of the state, whether or not the act occurs within the state. See California Government Code 13951
Critical infrastructure controls: means networks and systems controlling assets so vital to the state that the incapacity or destruction of those networks, systems, or assets would have a debilitating impact on public health, safety, economic security, or any combination thereof. See California Government Code 8592.30
Critical infrastructure information: means information not customarily in the public domain pertaining to any of the following:
California Government Code 8592.30
Damages: includes compensatory damages, exemplary damages, punitive damages, and costs of every kind and nature, including, but not limited to, costs of a removal or remedial action. See California Health and Safety Code 25548.1
debtor: means the debtor from whom the liability is sought to be collected. See California Code of Civil Procedure 688.040
Decedent: A deceased person.
decision: when used in reference to the department means any final determination of the department imposing a penalty assessment or affecting a license which may be appealed to the board under Section 22 of Article XX of the California Constitution, and does not include any emergency decision for temporary, interim relief issued pursuant to the authority conferred to the department pursuant to §. See California Business and Professions Code 23080
Defect: means any flaw in the hardware or documentation of a remote accessible vote by mail system that could result in a state of unfitness for use or nonconformance to the manufacturer's specifications or applicable law. See California Elections Code 19284
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Defendant: means a person (including corporation, association, partnership and firm or governmental entity) against whom a litigation is brought or maintained or sought to be brought or maintained. See California Code of Civil Procedure 391
Defense attorney: Represent defendants in criminal matters.
Defined time period: means any unit of time measurement equal to or less than the duration of an employee's shift, and includes hours, minutes, and seconds and any fraction thereof. See California Labor Code 2100
Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
department: means the Department of Veterans Affairs. See California Military and Veterans Code 60
Department: means the Department of Transportation. See California Government Code 8879.50
department: means State Department of Health Services. See California Health and Safety Code 20
department: whenever used in this code , unless the context otherwise requires, means the State Department of Education. See California Education Code 89
Department: means the Department of Industrial Relations. See California Labor Code 6302
Department: means Department of Industrial Relations. See California Labor Code 19
department: refer to the Director and Department of Finance, respectively, unless the context otherwise requires. See California Government Code 13001
Department: means the Department of Technology. See California Government Code 8592.30
Department: means the Civil Rights Department. See California Government Code 12925
Dependent: A person dependent for support upon another.
Deposit holder: as used in this chapter means the district attorney, county officer, or trustee designated by the court to receive assets deposited pursuant to this chapter to secure future support payments. See California Family Code 4601
Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
Derivative victim: means an individual who sustains pecuniary loss as a result of injury or death to a victim. See California Government Code 13951
Devise: To gift property by will.
Director: means "State Director of Health Services. See California Health and Safety Code 21
Director: means Director of Industrial Relations. See California Labor Code 20
Director: means the Director of Emergency Services. See California Government Code 8589.10
director: means the Director of Emergency Services. See California Government Code 8590.1
Director: means the Director of Civil Rights. See California Government Code 12925
directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 5047
directors: means the board of directors of the district. See California Public Utilities Code 105003
Disability: means a medical condition, mental disability, or physical disability, as those terms are defined in subdivisions (i), (j), and (l) of §. See California Elections Code 354.5
disaster: means a war or enemy-caused calamity occurring in the State of California, such as an attack by nuclear weapons, as a result of which the incumbent Governor is either killed, missing, or so seriously injured as to be unable to perform the Governor's duties. See California Government Code 12060
Disaster: means any flood, fire, hurricane, earthquake, storm, tidal wave, or other catastrophe occurring on or after January 1, 1996, for which the Governor of the state has certified the need for assistance and which the President of the United States has determined to be a major disaster pursuant to the Robert T. See California Health and Safety Code 34002
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Discrimination: includes refusal to sell, rent, or lease housing accommodations. See California Government Code 12927
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
Disposable earnings: means the portion of an individual's earnings that remains after deducting all amounts required to be withheld by law. See California Code of Civil Procedure 706.011
district: as used in this article , shall be limited to such territory for purposes of the election and the incurring of indebtedness, and for purposes of Section 102336. See California Public Utilities Code 102500
district: means the Desert Healthcare District. See California Health and Safety Code 32499
District: means the Sacramento Regional Transit District, including all operations and extensions of its transportation system, regardless of modality or vehicle type, and excluding all temporary bus lines. See California Public Utilities Code 102398
District: means the Sonoma-Marin Area Rail Transit District. See California Public Utilities Code 105003
District: means the Monterey-Salinas Transit District created by Section 106010. See California Public Utilities Code 106001
Division: means the Division of Workers' Compensation. See California Labor Code 110
Division: means the Division of Occupational Safety and Health. See California Labor Code 6302
Division: means the Division of Labor Standards Enforcement. See California Labor Code 2650
Division: means the Division of Occupational Safety and Health. See California Labor Code 2100
Docket: A log containing brief entries of court proceedings.
Donor: The person who makes a gift.
duty belt: means a belt used for the purpose of holding a gun, handcuffs, baton, and other items related to law enforcement. See California Labor Code 3213.2
Dynamex: means Dynamex Operations W. See California Labor Code 2775
Earnings: means compensation payable by an employer to an employee for personal services performed by such employee, whether denominated as wages, salary, commission, bonus, or otherwise. See California Code of Civil Procedure 706.011
Earnings assignment order for support: means an order, made pursuant to Chapter 8 (commencing with Section 5200) of Part 5 of Division 9 of . See California Code of Civil Procedure 706.011
Election board: means the board of supervisors of each county, the city council or other governing body of a city, or any board or officer to whom similar powers and duties are given by any charter. See California Elections Code 319
election management system: is a system that is used by a county in the state to track voter registration or voter preferences, including, for example, a voter's vote-by-mail status. See California Elections Code 2500
Elector: means a person who is a United States citizen 18 years of age or older and, except as specified in subdivision (b), is a resident of an election precinct in this state on or before the day of an election. See California Elections Code 321
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Electronic transmission by the corporation: means a communication (a) delivered by (1) facsimile telecommunication or electronic mail when directed to the facsimile number or electronic mail address, respectively, for that recipient on record with the corporation, (2) posting on an electronic message board or network which the corporation has designated for those communications, together with a separate notice to the recipient of the posting, which transmission shall be validly delivered upon the later of the posting or delivery of the separate notice thereof, or (3) other means of electronic communication, (b) to a recipient who has provided an unrevoked consent to the use of those means of transmission for communications under or pursuant to this code, and (c) that creates a record that is capable of retention, retrieval, and review, and that may thereafter be rendered into clearly legible tangible form. See California Corporations Code 20
Electronic transmission to the corporation: means a communication (a) delivered by (1) facsimile telecommunication or electronic mail when directed to the facsimile number or electronic mail address, respectively, which the corporation has provided from time to time to shareholders or members and directors for sending communications to the corporation, (2) posting on an electronic message board or network which the corporation has designated for those communications, and which transmission shall be validly delivered upon the posting, or (3) other means of electronic communication, (b) as to which the corporation has placed in effect reasonable measures to verify that the sender is the shareholder or member (in person or by proxy) or director purporting to send the transmission, and (c) that creates a record that is capable of retention, retrieval, and review, and that may thereafter be rendered into clearly legible tangible form. See California Corporations Code 21
eligible entity: is a n entity that has registered apprentices with the division, including, but not limited to, public educational institutions, public and private nonprofit organizations, local workforce development boards specified in §. See California Labor Code 3110
Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
Employee: means any person, including a minor or a person who is not a citizen or national of the United States, who renders actual car washing and polishing services in any business for an employer, whether for tips or for wages, and whether wages are calculated by time, piece, task, commission, or other method of calculation, and whether the services are rendered on a commission, concessionaire, or other basis. See California Labor Code 2051
Employee: includes the person injured and any other person to whom a claim accrues by reason of the injury or death of the former. See California Labor Code 3850
Employee: means a nonexempt employee who works at a warehouse distribution center. See California Labor Code 2100
Employee: means a public officer and any individual who performs services subject to the right of the employer to control both what shall be done and how it shall be done. See California Code of Civil Procedure 706.011
Employee organization: means an organization that includes employees of the district that has as one of its primary purposes representing those employees in their relations with the district. See California Public Utilities Code 102398
Employee work speed data: means information an employer collects, stores, analyzes, or interprets relating to an individual employee's performance of a quota, including, but not limited to, quantities of tasks performed, quantities of items or materials handled or produced, rates or speeds of tasks performed, measurements or metrics of employee performance in relation to a quota, and time categorized as performing tasks or not performing tasks. See California Labor Code 2100
employees: means the employees of the fire departments and fire services of the State, counties, cities, cities and counties, districts, and other political subdivisions of the State. See California Labor Code 1961
Employer: means any individual, partnership, corporation, limited liability company, joint venture, or association engaged in the business of car washing and polishing that engages any other individual in providing those services. See California Labor Code 2051
employer: means :
California Labor Code 3300
Employer: means any person who, directly or indirectly or through an employee, agent, independent contractor, or any other person, employs an industrial homeworker. See California Labor Code 2650
Employer: includes insurer as defined in this division. See California Labor Code 3850
Employer: includes any person regularly employing five or more persons, or any person acting as an agent of an employer, directly or indirectly, the state or any political or civil subdivision of the state, and cities, except as follows:
California Government Code 12926
Employer: means a person who directly or indirectly, or through an agent or any other person, including through the services of a third-party employer, temporary service, or staffing agency or similar entity, employs or exercises control over the wages, hours, or working conditions of 100 or more employees at a single warehouse distribution center or 1,000 or more employees at one or more warehouse distribution centers in the state. See California Labor Code 2100
Employer: means a person for whom an individual performs services as an employee. See California Code of Civil Procedure 706.011
Employment agency: includes any person undertaking for compensation to procure employees or opportunities to work. See California Government Code 12926
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
Evidence of an interest: includes , but is not limited to, all of the following:
California Health and Safety Code 25548.1
Ex officio: Literally, by virtue of one's office.
Excess payment to a revolving fund: means overpayment received by a state agency in connection with a revolving fund in the State Treasury maintained by such an agency for the purpose of assisting persons under the jurisdiction or care of the agency, or providing for the welfare of such persons. See California Government Code 13140
Exclusive representative: means an accredited employee organization recognized or certified as the exclusive negotiating representative of employees in an appropriate unit within the district. See California Public Utilities Code 102398
executed: when used with respect to the documents filed pursuant to this code or pursuant to regulations adopted under this code, and presented to the Secretary of State, include a document bearing a signature under subdivision (a). See California Corporations Code 17.1
Executive session: A portion of the Senate's daily session in which it considers executive business.
Executor: A male person named in a will to carry out the decedent
Facility: means any campus, school, cafeteria, store, hospital, clinic, institute, laboratory, or office owned or operated by the university, or at which the normal educational or administrative functions of the university are conducted. See California Education Code 92625.1
Failure: means a discrepancy between the external results of the operation of any software or firmware in a remote accessible vote by mail system and the manufacturer's product requirements for that software or firmware or applicable law. See California Elections Code 19284
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Family support: means an agreement between the parents, or an order or judgment, that combines child support and spousal support without designating the amount to be paid for child support and the amount to be paid for spousal support. See California Family Code 92
Fault: means a step, process, or data definition in any software or firmware in a ballot marking system that is incorrect under the manufacturer's program specification or applicable law. See California Elections Code 19284
Fee: includes any monetary exaction imposed or collected for or as a condition precedent to the issuing, making, taking or securing of any permit, filing, examination, or inspection. See California Government Code 13140
Fee: shall mean (1) the difference between the amount received by a labor contractor and the amount paid out by him or her to persons employed to render personal services to, for or under the direction of a third person. See California Labor Code 1682
Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
Fiduciary: A trustee, executor, or administrator.
Fiduciary: means a person who is acting in any of the following capacities:
California Health and Safety Code 25548.1
Finance lease: means a transaction with respect to which both of the following apply:
California Health and Safety Code 25548.1
Firefighting apparatus and equipment: means any vehicle and its associated equipment that is designed and intended for use primarily for firefighting. See California Government Code 8589.10
Forbearance: A means of handling a delinquent loan. A
Foreclosure or its equivalent: means the acquisition of property by a lender through any of the following:
California Health and Safety Code 25548.1
Foreign country: means a government other than any of the following:
California Code of Civil Procedure 1714
Foreign-country judgment: means a judgment of a court of a foreign country. See California Code of Civil Procedure 1714
Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
Fraud: Intentional deception resulting in injury to another.
Fund: means the Earthquake Safety and Public Buildings Rehabilitation Fund of 1990 created pursuant to Section 8878. See California Government Code 8878.52
Fund: means the Seismic Retrofit Bond Fund of 1996 created pursuant to Section 8879. See California Government Code 8879.2
Fund: means the Highway Safety, Traffic Reduction, Air Quality, and Port Security Fund of 2006 created pursuant to Section 8879. See California Government Code 8879.22
Fund: means State Compensation Insurance Fund. See California Labor Code 6101
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Gender: means sex, and includes a person's gender identity and gender expression. See California Government Code 12926
Gender expression: means a person's gender-related appearance and behavior whether or not stereotypically associated with the person's assigned sex at birth. See California Government Code 12926
General election: means either of the following:
California Elections Code 324
Genetic information: includes any request for, or receipt of, genetic services, or participation in clinical research that includes genetic services, by an individual or any family member of the individual. See California Government Code 12926
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
good cause: includes , but is not limited to, the following offenses, occurring while enrolled as a student:
California Education Code 76033
good faith improver: means :
California Code of Civil Procedure 871.1
Grant applicant: means a small business that applies to the board for a grant pursuant to this chapter. See California Health and Safety Code 25299.100
Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
Hazardous material: means any of the following materials:
California Health and Safety Code 25411
health facility: means a health facility as defined in subdivision (a), (b), (c), (m), or (n) of §. See California Labor Code 3212.87
Home: means any room, house, apartment, or other premises, whichever is most extensive, used in whole or in part as a place of dwelling. See California Labor Code 2650
Housing accommodation: includes a building, structure, or portion thereof that is occupied, or intended to be occupied, pursuant to a transaction facilitated by a hosting platform, as defined in §. See California Government Code 12927
Immediate family member: means a spouse, child, in-law, parent, or sibling. See California Elections Code 21530
Immediate family member: means a spouse, child, in-law, parent, or sibling. See California Elections Code 21540
Immediate family member: means a spouse, child, in-law, parent, or sibling. See California Elections Code 21550
Immediate family member: means a spouse, child, in-law, parent, or sibling. See California Elections Code 21560
Immediate family member: means a spouse, child, in-law, parent, or sibling. See California Elections Code 21570
Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
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}
Indicia of ownership: means evidence of a security interest, evidence of an interest in a security interest, or evidence of an interest in real or personal property securing a loan or other obligation, including, but not limited to, any legal or equitable title to real or personal property acquired incident to foreclosure or its equivalent. See California Health and Safety Code 25548.1
Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
Indirect expenses: means those items that are identified as indirect costs in the federal Office of Management and Budget, Circular A-87 on January 1, 1985. See California Government Code 8589.10
Industrial homework: means any manufacture in a home of materials or articles for an employer when such articles or materials are not for the personal use of the employer or a member of his or her family. See California Labor Code 2650
Industrial homeworker: means any person who does industrial homework. See California Labor Code 2650
infrastructure: means real property, including land and improvements to the land, structures and equipment integral to the operation of structures, easements, rights-of-way and other forms of interest in property, roadways, and water conveyances. See California Government Code 13101
injury: as used in this division , includes cancer, including leukemia, that develops or manifests itself during a period in which any member described in subdivision (a) is in the service of the department or unit, if the member demonstrates that he or she was exposed, while in the service of the department or unit, to a known carcinogen as defined by the International Agency for Research on Cancer, or as defined by the director. See California Labor Code 3212.1
Inspector: means the supervisor of the precinct board of which he or she is a member. See California Elections Code 325
Insurer: includes the State Compensation Insurance Fund and any private company, corporation, mutual association, and reciprocal or interinsurance exchange, authorized under the laws of this state to insure employers against liability for compensation under this part and under Division 4 (commencing with Section 3201), and any employer to whom a certificate of consent to self-insure has been issued. See California Labor Code 6302
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Inter vivos: Transfer of property from one living person to another living person.
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
Judgment creditor: means the person or persons who can bring an action to enforce a sister state judgment. See California Code of Civil Procedure 1710.10
Judgment debtor: means the person or persons against whom an action to enforce a sister state judgment can be brought. See California Code of Civil Procedure 1710.10
Judgment debtor: includes a person from whom the state is seeking to collect a tax liability under Article 4 (commencing with Section 706. See California Code of Civil Procedure 706.011
Labor Commissioner: means Chief of the Division of Labor Standards Enforcement. See California Labor Code 21
Labor organization: includes any organization that exists and is constituted for the purpose, in whole or in part, of collective bargaining or of dealing with employers concerning grievances, terms or conditions of employment, or of other mutual aid or protection. See California Government Code 12926
Labor organization: means any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions or work. See California Education Code 92625.1
Law enforcement: means every district attorney, municipal police department, sheriff's department, district attorney's office, county probation department, and social services agency, the Department of Justice, the Department of Corrections, the Department of the Youth Authority, the Department of the California Highway Patrol, the police department of any campus of the University of California, California State University, or community college, and every agency of the State of California expressly authorized by statute to investigate or prosecute law violators. See California Government Code 13951
Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
Legacy: A gift of property made by will.
Legislative body: as used in this division , means board of supervisors in the case of a county or city and county, and city council or board of trustees in the case of a city, unless the context otherwise requires. See California Government Code 50002
Lender: includes either of the following persons:
California Health and Safety Code 25548.1
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
license: includes certificate or permit. See California Business and Professions Code 5096.7
license: includes certificate or permit. See California Business and Professions Code 5096.7
License: means a basic permit to operate a pediatric day health and respite care facility. See California Health and Safety Code 1760.2
License: means a license issued by the Labor Commissioner to carry on the business, activities, or operations of a farm labor contractor under this chapter. See California Labor Code 1682
licensee: as used in this chapter means the holder of a physician's and surgeon's certificate or doctor of podiatric medicine's certificate, as the case may be, who is engaged in the professional practice authorized by the certificate under the jurisdiction of the appropriate board. See California Business and Professions Code 2041
licensee: means an insurer, agent, broker, or any other person who is required to be licensed by the department. See California Insurance Code 38.6
Licensee: means a farm labor contractor who holds a valid and unrevoked license under this chapter. See California Labor Code 1682
Lien: A claim against real or personal property in satisfaction of a debt.
Lien: means a mortgage, deed of trust, or other security interest in property whether arising from contract, statute, common law, or equity. See California Code of Civil Procedure 872.010
Litigation: means any civil action or proceeding, commenced, maintained or pending in any state or federal court. See California Code of Civil Procedure 391
Loan applicant: means a small business that applies to the board for a loan pursuant to this chapter. See California Health and Safety Code 25299.100
Loan or obligation: means a loan, revolving or nonrevolving line of credit, finance lease, sale-leaseback that provides for a purchase option in favor of the lessee, installment sale contract, sale on account, or other credit sale, letter of credit, forbearance or guaranty, collateral pledge, or other suretyship obligation, and any extension, renewal, or modification thereof. See California Health and Safety Code 25548.1
Local agency: as used in this division means county, city, or city and county, unless the context otherwise requires. See California Government Code 50001
Local agency: means any city, county, special district, or any joint powers agency composed exclusively of those agencies, that provides fire suppression services. See California Government Code 8589.10
Local agency: means any city, county, city and county, fire district, special district, or joint powers agency that provides fire suppression services. See California Government Code 8590.1
Local election: is a municipal, county, or district election. See California Elections Code 328
Local government: means any city, county, city and county, or special district. See California Government Code 8878.52
Measure: means any constitutional amendment or other proposition submitted to a popular vote at any election. See California Elections Code 329
Medical condition: means either of the following:
California Government Code 12926
Medical director: means the physician appointed by the administrative director pursuant to Section 122. See California Labor Code 110
Members of a fire department: includes , but is not limited to, an apprentice, volunteer, partly paid, or fully paid member of any of the following:
California Labor Code 3212.85
Mental disability: includes , but is not limited to, all of the following:
California Government Code 12926
Military or overseas voter: means an elector absent from the county in which he or she is otherwise eligible to vote who is any of the following:
California Elections Code 300
mobile unit: means a special purpose commercial coach as defined in Section 18012. See California Health and Safety Code 1765.105
month: means a calendar month, unless otherwise expressed. See California Civil Code 14
Month: means a calendar month, unless otherwise expressed. See California Code of Civil Procedure 17
Mortgage loan: A loan made by a lender to a borrower for the financing of real property. ^{Source: OCC}
Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) ^{Source: OCC}
natural resource: includes land, water, air, minerals, vegetation, wildlife, silence, historic or aesthetic sites, or any other natural resource which, irrespective of ownership contributes, or in the future may contribute, to the health, safety, welfare, or enjoyment of a substantial number of persons, or to the substantial balance of an ecological community. See California Government Code 12605
Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
Oath: includes affirmation. See California Government Code 15
Oath: includes affirmation. See California Elections Code 335
Oath: A promise to tell the truth.
Occupational Safety and Health Standards Board: as used in this part means the Occupational Safety and Health Standards Board of the Division of Occupational Safety and Health, Department of Industrial Relations, State of California. See California Labor Code 7801
office: means the Office of Emergency Services. See California Government Code 8878.52
Office: means the Office of Emergency Services. See California Government Code 8589.10
office: means the Office of Emergency Services. See California Government Code 8590.1
Office: means the Office of Emergency Services. See California Government Code 8592.30
On the bases enumerated in this part: means or refers to discrimination on the basis of one or more of the following: race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, age, sexual orientation, reproductive health decisionmaking, or veteran or military status. See California Government Code 12926
Operator: as used in this article , means any person, partnership, organization or corporation that controls, manages, conducts or otherwise administers a swap meet. See California Business and Professions Code 21661
Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
order: include a decree, as appropriate under the circumstances. See California Family Code 100
Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
Out-of-state emergency worker: means a voter who is officially engaged in responding to the proclamation of an out-of-state emergency and whose vocation has been identified in an executive order relating to the state of emergency. See California Elections Code 336.7
Oversight: Committee review of the activities of a Federal agency or program.
Owner: means any person, including his or her legal representative, who has or had a legal or equitable interest in unclaimed property. See California Code of Civil Procedure 1601
owner: means a person who owns or controls or has the duty to control the operation of an amusement ride. See California Labor Code 7901
owner: means a person who owns or controls or has the duty to control the operation of an amusement ride. See California Labor Code 7921
Owner: includes the lessee, sublessee, assignee, managing agent, real estate broker or salesperson, or any person having any legal or equitable right of ownership or possession or the right to rent or lease housing accommodations, and includes the state and any of its political subdivisions and any agency thereof. See California Government Code 12927
Parent facility: means a health facility licensed pursuant to Chapter 2 (commencing with Section 1250) of Division 2, or a clinic licensed pursuant to Chapter 1 (commencing with Section 1200) of Division 2. See California Health and Safety Code 1765.105
Pecuniary loss: means an economic loss or expense resulting from an injury or death to a victim of crime that has not been and will not be reimbursed from any other source. See California Government Code 13951
Pediatric day health and respite care facility: means a facility that provides an organized program of therapeutic social and day health activities and services and limited 24-hour inpatient respite care to medically fragile children 21 years of age or younger, including terminally ill and technology-dependent patients, except as provided in paragraph (2) and Section 1763. See California Health and Safety Code 1760.2
Peer counseling: means counseling offered by a provider of mental health counseling services who has completed a specialized course in rape crisis counseling skills development, participates in continuing education in rape crisis counseling skills development, and provides rape crisis counseling within the State of California. See California Government Code 13951
Permanent amusement ride: includes the business of operating bungee jumping services or providing services to facilitate bungee jumping, but does not include slides, playground equipment, coin-operated devices or conveyances that operate directly on the ground or on a surface or pavement directly on the ground. See California Labor Code 7921
Permanent partial disability: means a permanent disability with a rating of less than 100 percent permanent disability. See California Labor Code 4452.5
Permanent total disability: means a permanent disability with a rating of 100 percent permanent disability only. See California Labor Code 4452.5
Permit: includes application, license, certificate, or authorization. See California Government Code 13140
Permit: means a document issued by the division which indicates that an inspection of the ride has been performed pursuant to rules and regulations adopted by the division. See California Labor Code 7901
Person: means any individual, partnership, association, corporation, limited liability company, or any organized group of persons whether incorporated or not. See California Food and Agricultural Code 38
person: includes any person, firm, association, organization, partnership, business trust, corporation, limited liability company, company, district, county, city and county, city, town, the state, and any of the agencies and political subdivisions of such entities. See California Government Code 12604
Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
Person: means any person, association, organization, partnership, business trust, limited liability company, or corporation. See California Insurance Code 19
Person: means any person, association, organization, partnership, business trust, limited liability company, or corporation. See California Labor Code 18
Person: includes a corporation as well as a natural person. See California Code of Civil Procedure 17
person: includes an unincorporated association. See California Code of Civil Procedure 871.2
Person: includes any individual, partnership, corporation, limited liability company, unincorporated association, or other legal entity. See California Code of Civil Procedure 1601
Person: includes any individual, firm, partnership, association, limited liability company, or corporation. See California Labor Code 1682
Person: includes one or more individuals, partnerships, associations, corporations, limited liability companies, legal representatives, trustees, trustees in bankruptcy, and receivers or other fiduciaries. See California Government Code 12925
Person: means any individual, partnership and each partner thereof, corporation, limited liability company, or association. See California Labor Code 2650
Person: includes a corporation as well as a natural person. See California Corporations Code 18
Person: means an individual, corporation, partnership, limited partnership, limited liability partnership, limited liability company, business trust, estate, trust, association, joint venture, agency, instrumentality, or any other legal or commercial entity, whether domestic or foreign. See California Labor Code 2100
Person: includes a natural person, firm, association, organization, partnership, business trust, corporation, limited liability company, or public entity. See California Family Code 105
Person: includes , but is not limited to, any city, county, district, the state, or the federal government, or any department, subdivision, or agency thereof. See California Health and Safety Code 25548.1
Personal property: All property that is not real property.
personal property: include money, goods, chattels, things in action, and evidences of debt. See California Civil Code 14
Personal property: includes money, goods, chattels, things in action, and evidences of debt. See California Code of Civil Procedure 17
Physical disability: includes , but is not limited to, all of the following:
California Government Code 12926
Plaintiff: means the person who commences, institutes or maintains a litigation or causes it to be commenced, instituted or maintained, including an attorney at law acting in propria persona. See California Code of Civil Procedure 391
Plaintiff: The person who files the complaint in a civil lawsuit.
Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
podiatric medicine: means the diagnosis, medical, surgical, mechanical, manipulative, and electrical treatment of the human foot, including the ankle and tendons that insert into the foot and the nonsurgical treatment of the muscles and tendons of the leg governing the functions of the foot. See California Business and Professions Code 2472
Polling place: means a location where a voter casts a ballot and includes the following terms, as applicable: poll, polling location, and vote center. See California Elections Code 338.5
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
Precinct: means a geographical area within a county that is made up of voters and is formed pursuant to Chapter 3 (commencing with Section 12200) of Division 12. See California Elections Code 338.6
precinct board: means the board appointed by the elections official to serve at a vote center. See California Elections Code 339
Predominantly urbanized: means that not less than 80 percent of the land in the project area meets the requirements of paragraphs (1) and (3) of subdivision (b) of Section 33320. See California Health and Safety Code 34002
Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
Primarily to protect a security interest: means that the indicia of ownership of a lender are held primarily for the purpose of securing payment or performance of an obligation. See California Health and Safety Code 25548.1
Primary code: as used in this article , means any code which is directly adopted by reference, in whole or in part, by any ordinance passed pursuant to this article. See California Government Code 50022.1
Pro per: A slang expression sometimes used to refer to a pro se litigant. It is a corruption of the Latin phrase "in propria persona." ^{Source: U.S. Courts}
Probable cause: A reasonable ground for belief that the offender violated a specific law.
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
Proceeding: includes an action. See California Family Code 110
Process: includes a writ or summons issued in the course of judicial proceedings of either a civil or criminal nature. See California Government Code 22
Process: signifies a writ or summons issued in the course of a judicial proceeding. See California Code of Civil Procedure 17
Project: means a program of work to retrofit, reconstruct, repair, replace, or relocate, for local government-owned facilities only, a building, facility, or both, which is owned by any city, county, city and county, or special district and which is included in an application for a grant of funds. See California Government Code 8878.52
project: includes equipment purchase, construction, right-of-way acquisition, and project delivery costs. See California Government Code 8879.50
Project area: is a n area that meets both of the following requirements:
California Health and Safety Code 34002
Project tanks: means tanks that would be upgraded, replaced, or removed with loan or grant funds. See California Health and Safety Code 25299.100
Property: includes both personal and real property. See California Code of Civil Procedure 17
Property: includes real and personal property. See California Code of Civil Procedure 872.010
Property: includes real and personal property and any interest therein. See California Family Code 113
property: includes any real or personal property in which the obligor has or had an ownership, leasehold, or possessory interest, whether or not it was the subject of a security interest for the loan or obligation. See California Health and Safety Code 25548.1
Proprietary interest: means any nonregulatory arrangement or circumstances in which the financial or other nonregulatory interests of the university in a service contract could be adversely affected by labor-management conflict or consumer boycotts potentially resulting from a union organizing campaign. See California Education Code 92625.1
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Public agency: includes the state, and any county, city and county, city, district, or other political subdivision or public entity of, or organized under the laws of, this state, or any department, instrumentality, or agency thereof. See California Public Utilities Code 105003
Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
Public defender: Represent defendants who can't afford an attorney in criminal matters.
public educational institutions: includes local educational agencies, community colleges, the University of California, and the California State University. See California Labor Code 3110
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
Published: as used in this article , means issued in printed, lithographed, multigraphed, mimeographed or similar form. See California Government Code 50022.1
Qualified medical evaluator: means physicians appointed by the administrative director pursuant to Section 139. See California Labor Code 110
Qualified safety inspector: means either of the following:
California Labor Code 7921
Quorum: The number of legislators that must be present to do business.
Quota: means a work standard under which an employee is assigned or required to perform at a specified productivity speed, or perform a quantified number of tasks, or to handle or produce a quantified amount of material, within a defined time period and under which the employee may suffer an adverse employment action if they fail to complete the performance standard. See California Labor Code 2100
Rail transit: means the transportation of passengers and their incidental baggage by rail and provision of freight service by rail. See California Public Utilities Code 105003
rail transit facilities: means any or all real and personal property, equipment, rights, or interests owned or to be acquired by the district for rail transit service purposes, including ancillary bicycle and pedestrian pathways that provide connections between and access to station sites. See California Public Utilities Code 105003
Real estate-related transactions: include any of the following:
California Government Code 12927
Recess: A temporary interruption of the legislative business.
Recipient agency: means the recipient of bond funds made available by Chapter 12. See California Government Code 8879.50
Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
Redevelopment agency: means any agency provided for and authorized to function pursuant to the Community Redevelopment Law or this part. See California Health and Safety Code 34002
Regular election: is a n election, the specific time for the holding of which is prescribed by law. See California Elections Code 348
Release: means any spilling, leaking, pumping, pouring, emitting, emptying, discharging, injecting, escaping, leaching, dumping, or disposing into the environment. See California Health and Safety Code 25411
Religious dress practice: shall be construed broadly to include the wearing or carrying of religious clothing, head or face coverings, jewelry, artifacts, and any other item that is part of an individual observing a religious creed. See California Government Code 12926
Religious grooming practice: shall be construed broadly to include all forms of head, facial, and body hair that are part of an individual observing a religious creed. See California Government Code 12926
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remand: When an appellate court sends a case back to a lower court for further proceedings.
Remote accessible vote by mail system: means a mechanical, electromechanical, or electronic system and its software that is used for the sole purpose of marking an electronic vote by mail ballot for a voter with disabilities or a military or overseas voter who shall print the paper cast vote record to be submitted to the elections official. See California Elections Code 303.3
Removal: means the cleanup or removal of released hazardous materials from the environment or the taking of other actions that may be necessary to prevent, minimize, or mitigate damages that may otherwise result from a release or threatened release, as further defined in Section 101(23) of the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (42 U. See California Health and Safety Code 25548.1
Reorganization: means :
California Government Code 12080
Reproductive health decisionmaking: includes , but is not limited to, a decision to use or access a particular drug, device, product, or medical service for reproductive health. See California Government Code 12926
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.
Resolution: means a resolution of either house of the Legislature resolving as follows:
California Government Code 12080
Respite care: means day and 24-hour relief for the parent or guardian and care for the patient. See California Health and Safety Code 1760.2
Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
Retrofit: means to either strengthen the structure of a building or facility, or to provide the means necessary to reduce the seismic force level experienced by a building or facility during an earthquake, so as to significantly reduce hazards to life and safety while concomitantly providing for the substantially safe egress of occupants during and immediately after such an earthquake. See California Government Code 8878.52
Right of rescission: Right to cancel, within three business days, a contract that uses the home of a person as collateral, except in the case of a first mortgage loan. There is no fee to the borrower, who receives a full refund of all fees paid. The right of rescission is guaranteed by the Truth in Lending Act (TILA). ^{Source: OCC}
Rural area: means territory that is outside of any urbanized area designated by the United States Census Bureau from the 1980 federal census. See California Government Code 8589.10
Secondary code: as used in this article , means any code which is incorporated by reference, directly or indirectly, in whole or in part, in any primary code or in any secondary code. See California Government Code 50022.1
secondhand dealer: as used in this article , means and includes any person, copartnership, firm, or corporation whose business includes buying, selling, trading, taking in pawn, accepting for sale on consignment, accepting for auctioning, or auctioning secondhand tangible personal property. See California Business and Professions Code 21626
Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35
Secretary: means the Secretary of Labor and Workforce Development. See California Labor Code 19.5
Secretary: means the secretary of each state agency as set forth in subdivision (a) of Section 12800. See California Government Code 8592.30
Secretary: means the Secretary of the Environmental Affairs Agency. See California Health and Safety Code 25411
Security: means an undertaking to assure payment, to the party for whose benefit the undertaking is required to be furnished, of the party's reasonable expenses, including attorney's fees and not limited to taxable costs, incurred in or in connection with a litigation instituted, caused to be instituted, or maintained or caused to be maintained by a vexatious litigant. See California Code of Civil Procedure 391
Security interest: means an interest in a property created or established for the purpose of securing a loan or obligation. See California Health and Safety Code 25548.1
Serious injury or illness: means any injury or illness occurring in a place of employment or in connection with any employment that requires inpatient hospitalization, for other than medical observation or diagnostic testing, or in which an employee suffers an amputation, the loss of an eye, or any serious degree of permanent disfigurement, but does not include any injury or illness or death caused by an accident on a public street or highway, unless the accident occurred in a construction zone. See California Labor Code 6302
Service contract: means a lease, management agreement, service agreement, loan bond, guarantee, or other similar agreement to which the university is a party and in which the university has a proprietary interest. See California Education Code 92625.1
Service contractor: means an individual, corporation, unincorporated association, partnership, or other entity, other than a collection agency retained by the university to enforce a financial obligation owed to the university, that, pursuant to a service contract, provides goods or services to the university. See California Education Code 92625.1
Service of process: The service of writs or summonses to the appropriate party.
Sex: includes , but is not limited to, the following:
California Government Code 12926
Sexual orientation: means heterosexuality, homosexuality, and bisexuality. See California Government Code 12926
Sheriff: includes "marshal. See California Labor Code 25
Sheriff: includes marshal. See California Code of Civil Procedure 17
Signature: includes mark when the signer cannot write, such signer's name being written near the mark by a witness who writes his own name near the signer's name. See California Corporations Code 17
Signature stamp: means a stamp that contains the impression of any of the following:
California Elections Code 354.5
Sister state judgment: means that part of any judgment, decree, or order of a court of a state of the United States, other than California, which requires the payment of money, but does not include a support order as defined in §. See California Code of Civil Procedure 1710.10
Software: includes all programs, voting devices, cards, ballot cards or papers, operating manuals or instructions, test procedures, printouts, and other nonmechanical or nonelectrical items necessary to the operation of a voting system. See California Elections Code 355
Sole ownership: The type of property ownership in which one individual holds legal title to the property and has full control of it.
Source of income: includes a federal Department of Housing and Urban Development Veterans Affairs Supportive Housing voucher. See California Government Code 12927
Special election: is a n election, the specific time for the holding of which is not prescribed by law. See California Elections Code 356
specific place of employment: means the building, store, facility, or agricultural field where an employee performs work at the employer's direction. See California Labor Code 3212.88
Spousal support: means support of the spouse of the obligor. See California Family Code 142
Spouse: includes "registered domestic partner" as required by §. See California Government Code 12.2
Spouse: includes "registered domestic partner" as required by §. See California Labor Code 12.2
spouse: includes a registered domestic partner, as required by §. See California Civil Code 14
Spouse: includes "registered domestic partner" as required by §. See California Code of Civil Procedure 17
Spouse: includes "registered domestic partner" as required by §. See California Elections Code 356.5
Spouse: includes "registered domestic partner" as required by Section 297. See California Family Code 143
Standards board: means the Occupational Safety and Health Standards Board, within the department. See California Labor Code 6302
State: means the State of California, unless applied to the different parts of the United States. See California Insurance Code 28
State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
State: includes the District of Columbia and the territories when applied to the different parts of the United States, and the words "United States" may include the district and territories. See California Code of Civil Procedure 17
State: means the State of California and includes any officer, department, board, or agency thereof. See California Code of Civil Procedure 706.070
State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
State: means a state of the United States, the District of Columbia, or a commonwealth, territory, or insular possession subject to the jurisdiction of the United States. See California Family Code 145
State agency: means any state agency providing residential or institutional fire protection, including, but not limited to, the Department of Forestry and Fire Protection. See California Government Code 8590.1
State agency: means any agency, department, division, commission, board, bureau, officer, or other authority of the State of California. See California Labor Code 6101
state agency: includes every state office, officer, department, division, bureau, board, and commission. See California Government Code 11000
State Architect: means the Office of the State Architect. See California Government Code 8878.52
State building or facility: means any building or structure owned by a state agency, which is identified pursuant to Section 8878. See California Government Code 8878.52
State department: means the State Department of Public Health. See California Health and Safety Code 1760.2
State Highway Account: means the State Highway Account in the State Transportation Fund. See California Government Code 8879.2
State tax liability: means an amount for which the state has a state tax lien as defined in §. See California Code of Civil Procedure 706.070
Statewide election: is a n election held throughout the state. See California Elections Code 357
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Food and Agricultural Code 49
Subdivision: means a subdivision of the section in which the term appears unless some other section is expressly mentioned. See California Corporations Code 10
Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
Subpoena: A command to a witness to appear and give testimony.
subscription: includes mark when the signer or subscriber can not write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Labor Code 17
Summons: Another word for subpoena used by the criminal justice system.
Supervisor: means any individual having the authority, in the interest of the employer, to hire, transfer, suspend, lay off, recall, promote, discharge, assign, reward, or discipline other employees, or the responsibility to direct them, or to adjust their grievances, or effectively to recommend that action, if, in connection with the foregoing, the exercise of that authority is not of a merely routine or clerical nature, but requires the use of independent judgment. See California Government Code 12926
Support: refers to a support obligation owing on behalf of a child, spouse, or family, or an amount owing pursuant to Section 17402. See California Family Code 150
Support order: means a judgment or order of support in favor of an obligee, whether temporary or final, or subject to modification, termination, or remission, regardless of the kind of action or proceeding in which it is entered. See California Family Code 155
swap meet: as used in this article , includes a flea market or an open-air market and means an event, regardless of the number of persons offering or displaying personal property or the absence of fees, at which used personal property is offered or displayed for sale or exchange if the event is held more than six times in any 12-month period. See California Business and Professions Code 21661
Tank: means an underground storage tank, as defined in Section 25281, used for the purpose of storing petroleum, as defined in Section 25299. See California Health and Safety Code 25299.100
Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
testing: means a PCR (Polymerase Chain Reaction) test approved for use or approved for emergency use by the United States Food and Drug Administration to detect the presence of viral RNA. See California Labor Code 3212.87
To employ: means to engage, suffer or permit any person to do industrial homework, or to tolerate, suffer, or permit articles or materials under one's custody or control to be manufactured in a home by industrial homework. See California Labor Code 2650
Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
Town: includes "unincorporated town" and "village. See California Government Code 21
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
unavailable: means that an officer is either killed, missing, or so seriously injured as to be unable to attend meetings and otherwise perform his duties. See California Government Code 8636
Unclaimed property: means any tangible personal property or intangible personal property, including choses in action in amounts certain, and all debts owed or entrusted funds or other property held by any federal agency or any officer or employee thereof, whether occasioned by contract or operation of law or otherwise, except bonuses and gratuities, which has remained unclaimed by the owner for:
California Code of Civil Procedure 1601
Undue hardship: means an action requiring significant difficulty or expense, when considered in light of the following factors:
California Government Code 12926
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
University: means the University of California and its governing body, the Regents of the University of California. See California Education Code 92625.1
Uphold: The decision of an appellate court not to reverse a lower court decision.
Usury: Charging an illegally high interest rate on a loan. ^{Source: OCC}
Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
Venue: The geographical location in which a case is tried.
Verdict: The decision of a petit jury or a judge.
Veteran or military status: means a member or veteran of the United States Armed Forces, United States Armed Forces Reserve, the United States National Guard, and the California National Guard. See California Government Code 12926
Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
Vexatious litigant: means a person who does any of the following:
California Code of Civil Procedure 391
Victim: means an individual who sustains injury or death as a direct result of a crime as specified in subdivision (e) of Section 13955. See California Government Code 13951
Victim advocate: work with prosecutors and assist the victims of a crime.
Victim center: means a victim and witness assistance center that receives funds pursuant to §. See California Government Code 13951
Violation: includes a failure to comply with any requirement of the code. See California Labor Code 22
Voir dire: The process by which judges and lawyers select a petit jury from among those eligible to serve, by questioning them to determine knowledge of the facts of the case and a willingness to decide the case only on the evidence presented in court. "Voir dire" is a phrase meaning "to speak the truth."
Vote center: means a location established for holding elections that offers the services described in Sections 2170, 4005, and 4007. See California Elections Code 357.5
Vote tabulating device: means any piece of equipment, other than a voting machine, that compiles a total of votes cast by means of ballot card sorting, ballot card reading, paper ballot scanning, electronic data processing, or a combination of that type of equipment. See California Elections Code 358
Voting device: means any device used in conjunction with a ballot card or cards to indicate the choice of the voter by marking, punching, or slotting the ballot card. See California Elections Code 360
Voting machine: means any electronic device, including, but not limited to, a precinct optical scanner and a direct recording voting system, into which a voter may enter his or her votes, and which, by means of electronic tabulation and generation of printouts or other tangible, human-readable records, furnishes a total of the number of votes cast for each candidate and for or against each measure. See California Elections Code 361
Voting system: means a mechanical, electromechanical, or electronic system and its software, or any combination of these used for casting a ballot, tabulating votes, or both. See California Elections Code 362
Warehouse distribution center: means an establishment as defined by any of the following North American Industry Classification System (NAICS) Codes, however that establishment is denominated:
California Labor Code 2100
will: includes codicil. See California Civil Code 14
Will: includes codicil. See California Code of Civil Procedure 17
Work out: means those actions by which a lender, at any time prior to foreclosure or its equivalent, seeks to prevent, cure, or mitigate a default by the borrower, or to preserve or prevent the diminution of the value of the property, security interest, or loan or obligation. See California Health and Safety Code 25548.1
Writ: A formal written command, issued from the court, requiring the performance of a specific act.
Writ: means an order or precept in writing, issued in the name of the people, or of a court or judicial officer. See California Code of Civil Procedure 17
Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
Writing: includes printing and typewriting. See California Code of Civil Procedure 17

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California Codes > Business and Professions Code > Division 3 > Chapter 1 – Accountants

Terms Used In California Codes > Business and Professions Code > Division 3 > Chapter 1 - Accountants

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