California Codes > Penal Code > Part 3 > Title 7 > Chapter 7 – Definitions
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Terms Used In California Codes > Penal Code > Part 3 > Title 7 > Chapter 7 - Definitions
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- County: includes city and county. See California Revenue and Taxation Code 15
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Revenue and Taxation Code 4801