California Codes > Public Resources Code > Division 2 > Chapter 9 > Article 2 – Definitions
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Terms Used In California Codes > Public Resources Code > Division 2 > Chapter 9 > Article 2 - 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
- Donor: The person who makes a gift.
- 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
- Personal property: All property that is not real property.