Terms Used In California Codes > Government Code > Title 5 > Division 2 > Part 3 > Chapter 1 - Counties Transaction and Use Tax

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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.
• 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
• candidate: includes any officeholder who is subject to a recall election. See California Elections Code 305
• 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.
• 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 Government Code 19
• County: includes "city and county. See California Public Resources Code 14
• Department: means the Department of Human Resources. See California Government Code 19815
• Director: means the Director of the Department of Human Resources. See California Government Code 19815
• Division: means the Division of Labor Relations. See California Government Code 19815
• Election: means any election including a primary that is provided for under this code. See California Elections Code 318
• 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
• Elections official: means any of the following:

  California Elections Code 320

• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• 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}
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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.
• Party: means a political party or organization that has qualified for participation in any primary or presidential general election. See California Elections Code 338
• Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
• 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
• 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
• Regular election: is a n election, the specific time for the holding of which is prescribed by law. See California Elections Code 348
• 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.
• School office: means the office filled by any school officer. See California Elections Code 351
• State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
• state agency: includes every state office, officer, department, division, bureau, board, and commission. See California Government Code 11000
• Statute: A law passed by a legislature.
• Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Trustee: A person or institution holding and administering property in trust.
• Vote center: means a location established for holding elections that offers the services described in Sections 2170 and 4005. 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
• Voter: means any elector who is registered under this code. See California Elections Code 359
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.