Terms Used In California Codes > Government Code > Title 7 > Division 2 > Chapter 4 > Article 8 - Taxes and Assessments

• 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
• Election: means any election including a primary that is provided for under this code. See California Elections Code 318
• 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.
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• 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.
• 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.
• 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
• Reduced worktime: as used in this article , means employment of less than 40 hours of work per week, and includes arrangements involving job sharing, four-, five-, or six-hour workdays, jobs which provide eight hours of employment or less for one, two, three, four or five days per week, and such other arrangements which the department finds consistent with maximum employment opportunity to employees desiring other than a standard worktime. See California Government Code 19996.20
• 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.
• 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
• 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
• Trustee: A person or institution holding and administering property in trust.
• Voter: means any elector who is registered under this code. See California Elections Code 359
• 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