California Codes > Public Resources Code > Division 20 > Chapter 4 > Article 4 – Local Coastal Program Implementation Costs
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Terms Used In California Codes > Public Resources Code > Division 20 > Chapter 4 > Article 4 - Local Coastal Program Implementation Costs
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- certified local coastal program: means any portion of a local coastal program that has been certified. See California Public Resources Code 30355
- County: includes city and county. See California Revenue and Taxation Code 15
- 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.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.