Terms Used In California Codes > Government Code > Title 1 > Division 7 > Chapter 14 - State Tax Liens

• All-terrain vehicle: means a motor vehicle subject to subdivision (a) of Section 38010 that is all of the following:

  California Vehicle Code 111

• all-terrain vehicle safety instructor: is a person who is sponsored by an all-terrain vehicle safety training organization, who has completed a course in all-terrain vehicle safety instruction administered by an approved all-terrain vehicle safety training organization, and who has been licensed by the department pursuant to Section 11105. See California Vehicle Code 111.3
• all-terrain vehicle safety training organization: is a ny organization which is approved to offer a program of instruction in all-terrain vehicle safety, including all-terrain vehicle safety instruction training, by the Off-Highway Vehicle Safety Education Committee and which has been issued a license by the department pursuant to Section 11105. See California Vehicle Code 111.5
• 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.
• ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, ammunition feeding device, or projectile capable of being fired from a firearm with a deadly consequence. See California Penal Code 16150
• 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
• Arrest: Taking physical custody of a person by lawful authority.
• assessed value: means 25 percent of full value to, and including, the 1980-81 fiscal year, and 100 percent of full value for the 1981-82 fiscal year and fiscal years thereafter. See California Government Code 25
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• automobile dismantler: includes a person not otherwise expressly excluded by Section 221 who keeps or maintains on real property owned by the person, or under their possession or control, either of the following vehicles or catalytic converters, whether for the purpose of resale of used parts, for the purpose of reclaiming for use some or all of the materials, whether metal, glass, fabric, or otherwise, or to dispose of them, or for any other purpose:

  California Vehicle Code 220

• Award: means monthly payments for life derived from contributions by a department. See California Government Code 50952
• Award system: means the Volunteer Firefighters Length of Service Award System established by this chapter. See California Government Code 50952
• Board: means the board of the California State Fire Employees Welfare Benefit Corporation. See California Government Code 50952
• bureau: means the Bureau of Security and Investigative Services. See California Business and Professions Code 7580.4
• Certified service credit: means credit certified pursuant to Section 50960 for services rendered by a member. See California Government Code 50952
• City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
• City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
• Commission: means the Public Utilities Commission created by §. See California Public Utilities Code 20
• Commissioner: means any county agricultural commissioner. See California Food and Agricultural Code 26
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• converter: is a person, other than a vehicle manufacturer, who, prior to the retail sale of a new vehicle, does any of the following to the vehicle:

  California Vehicle Code 267

• Conviction: A judgement of guilt against a criminal defendant.
• County: includes city and county. See California Government Code 19
• County: includes every county and city and county within this State. See California Vehicle Code 270
• county: includes "city and county". See California Penal Code 7
• County: includes city and county. See California Public Utilities Code 18
• Custodian of the fund: means a financial institution or other entity that qualifies under the laws of this state to act as a trustee of and establish a trust described in Internal Revenue Service Revenue Procedure 92-64. See California Government Code 50952
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Dealer: is a person not otherwise expressly excluded by Section 286 who:

  California Vehicle Code 285

• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means any of the following:

  California Government Code 50952

• Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
• director: means the Director of Consumer Affairs, unless the context indicates otherwise. See California Business and Professions Code 7580.1
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• driving school: is a business which, for compensation, conducts or offers to conduct instruction in the operation of motor vehicles. See California Vehicle Code 310.6
• employee: means an individual who works for an employer, is listed on the employer's payroll records, and is under the employer's direction and control. See California Business and Professions Code 7580.9
• employer: means a person who employs an individual for wages or salary, lists the individual on the employer's payroll records, and withholds all legally required deductions and contributions. See California Business and Professions Code 7580.8
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Established place of business: is a place actually occupied either continuously or at regular periods by any of the following:

  California Vehicle Code 320

• Executor: A male person named in a will to carry out the decedent
• 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.
• Fraud: Intentional deception resulting in injury to another.
• Fund: means an account or trust described in Internal Revenue Service Revenue Procedure 92-64, which is maintained by the custodian of the fund. See California Government Code 50952
• gunsmith: means any person who is licensed as a dealer pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code and the regulations issued pursuant thereto, who is engaged primarily in the business of repairing firearms, or making or fitting special barrels, stocks, or trigger mechanisms to firearms, or the agent or employee of that person. See California Penal Code 16630
• instruction: includes classroom driver education, in-vehicle driver training, and correspondence study. See California Vehicle Code 310.6
• 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}
• Language acquisition programs: refers to educational programs designed to ensure English acquisition as rapidly and as effectively as possible, and that provide instruction to pupils on the state-adopted academic content standards, including the English language development standards. See California Education Code 306
• large-capacity magazine: means any ammunition feeding device with the capacity to accept more than 10 rounds, but shall not be construed to include any of the following:

  California Penal Code 16740

• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• lessor-retailer: is a lessor or renter who, except under the circumstances described in subdivision (a) of Section 286, makes a retail sale or sales of a previously leased or rented vehicle or vehicles to other than any of the following:

  California Vehicle Code 373

• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• license: means license, certificate, registration, or other means to engage in a business or profession regulated by this code or referred to in Section 1000 or 3600. See California Business and Professions Code 23.7
• licensee: means a person licensed under this chapter and includes, but is not limited to, private patrol operator and armored contract carrier. See California Business and Professions Code 7580.6
• Lien: A claim against real or personal property in satisfaction of a debt.
• manager: means the individual under whose direction, control, charge, or management the business of a licensee is operated. See California Business and Professions Code 7580.7
• Member: means a volunteer of a department, the governing body of which has contracted with the board under this chapter, and who has been certified by a qualifications review commission as having satisfied all the requirements for membership as set established by the board. See California Government Code 50952
• motorcycle: is a motor vehicle having a seat or saddle for the use of the rider, designed to travel on not more than three wheels in contact with the ground. See California Vehicle Code 400
• 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.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Oversight: Committee review of the activities of a Federal agency or program.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• peace officer: means a sheriff, undersheriff, deputy sheriff, marshal, or deputy marshal of a county or city and county, or a marshal or police officer of a city or town, employed and compensated as such, whether the members are volunteer, partly paid, or fully paid, except those whose principal duties are clerical, such as stenographers, telephone operators, and other workers not engaged in law enforcement operations, or the protection or preservation of life or property, and not under suspension or otherwise lacking in good standing. See California Government Code 50920
• Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
• person: includes any individual, firm, company, association, organization, partnership, and corporation. See California Business and Professions Code 7580.3
• person: includes a corporation as well as a natural person. 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
• Personal property: All property that is not real property.
• 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.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• property: includes both real and personal property. See California Penal Code 7
• qualified manager: means the individual under whose direction, control, charge, or management the business of a licensee is operated, who has qualified pursuant to Section 7582. See California Business and Professions Code 7580.7 v2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• registered owner: is a person registered by the department as the owner of a vehicle. See California Vehicle Code 505
• Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35
• Sell: includes offer for sale, expose for sale, possess for sale, exchange, barter, or trade. See California Food and Agricultural Code 44
• Service credit: means the aggregate of certified service credit. See California Government Code 50952
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Sole ownership: The type of property ownership in which one individual holds legal title to the property and has full control of it.
• Special construction equipment: is:

  California Vehicle Code 565

• 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
• State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
• Statute: A law passed by a legislature.
• Subdivision: means a subdivision of the section in which that term occurs, unless some other section is expressly mentioned. See California Business and Professions Code 15
• 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
• 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
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Town: includes "unincorporated town" and "village. See California Government Code 21
• Trustee: A person or institution holding and administering property in trust.
• undetectable knife: means any knife or other instrument, with or without a handguard, that satisfies all of the following requirements:

  California Penal Code 17290

• Venue: The geographical location in which a case is tried.
• Volunteer: means a person registered as a volunteer member of a regularly organized fire department as defined in subdivision (k). See California Government Code 50952
• writing pen knife: means a device that appears to be a writing pen but has concealed within it a pointed, metallic shaft that is designed to be a stabbing instrument which is exposed by mechanical action or gravity which locks into place when extended or the pointed, metallic shaft is exposed by the removal of the cap or cover on the device. See California Penal Code 17350