Terms Used In California Codes > Government Code > Title 5 > Division 2 > Part 1 > Chapter 6.4 > Article 5 - Special Benefit Assessments

• Bureau: refers to the Bureau of Household Goods and Services, as established in Section 9810. See California Business and Professions Code 19225.5
• Cigarette: means a cigarette as defined in §. See California Health and Safety Code 14950
• City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County: includes city and county. See California Business and Professions Code 17
• Department: means the California Department of Tax and Fee Administration. See California Health and Safety Code 14950
• Director: refers to the Director of Consumer Affairs. See California Business and Professions Code 19225.5
• Distributor: means a distributor as defined in §. See California Health and Safety Code 14950
• Household mover: includes every corporation or person, their lessees, trustee, receivers, or trustees appointed by any court whatsoever, engaged in the permitted or unpermitted transportation for compensation or hire as a business by means of a motor vehicle or motor vehicles being used in the transportation of used household goods and personal effects over any public highway in this state. See California Business and Professions Code 19225.5
• Manufacturer: means any of the following:

  California Health and Safety Code 14950

• 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.
• Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Health and Safety Code 19
• Person: includes an individual, a firm, or a partnership. See California Business and Professions Code 19225.5
• Retailer: means a person who engages in the sale of cigarettes, but not for the purpose of resale. See California Health and Safety Code 14950
• sell: means any transfer, exchange, or barter, in any manner or by any means whatever, or any agreement for these purposes. See California Health and Safety Code 14950
• State: means the State of California, unless applied to the different parts of the United States. See California Health and Safety Code 23
• 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
• Wholesaler: means a wholesaler as defined in §. See California Health and Safety Code 14950