California Codes > Public Resources Code > Division 2 > Chapter 9 > Article 1 – General Provisions
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Terms Used In California Codes > Public Resources Code > Division 2 > Chapter 9 > Article 1 - General Provisions
- Amortization: Paying off a loan by regular installments.
- Bequest: Property gifted by will.
- 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
- Donee: The recipient of a gift.
- Donor: The person who makes a gift.
- 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.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Grantor: The person who establishes a trust and places property into it.
- 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
- Statute: A law passed by a legislature.
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.