California Codes > Public Resources Code > Division 20 > Chapter 9 > Article 2 – Penalties
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Terms Used In California Codes > Public Resources Code > Division 20 > Chapter 9 > Article 2 - Penalties
- Amortization: Paying off a loan by regular installments.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
- 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.
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
- Trustee: A person or institution holding and administering property in trust.