Terms Used In California Codes > Government Code > Title 1 > Division 3.6 > Part 2 > Chapter 6 - Administration of Tax Laws

• 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.
• City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
• Commissioner: means any county agricultural commissioner. See California Food and Agricultural Code 26
• County: includes "city and county. See California Streets and Highways Code 14
• County: includes city and county. See California Food and Agricultural Code 29
• firearm: includes the frame or receiver of the weapon, including both a completed frame or receiver, or a firearm precursor part:

  California Penal Code 16520

• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
• month: means a calendar month, unless otherwise expressed. See California Penal Code 7
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• 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
• Qualified representative of the commissioner: means a deputy commissioner or inspector who holds an appropriate certificate of qualification issued by the director as provided in Chapter 2 (commencing with Section 2101) of Division 2 of this code. See California Food and Agricultural Code 39
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• tax: includes a tax, assessment, fee or charge. See California Government Code 860