California Codes > Public Resources Code > Division 10.5 > Chapter 1 > Article 3 – Definitions
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| § 12220 | Unless the context otherwise requires, the definitions in this … |
Terms Used In California Codes > Public Resources Code > Division 10.5 > Chapter 1 > Article 3 - Definitions
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes "city and county. See California Public Resources Code 14
- Legacy: A gift of property made by will.
- 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: 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
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2