Terms Used In California Codes > Public Resources Code > Division 30 > Part 6 > Chapter 1 - Enforcement Agency Action

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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
• Subpoena: A command to a witness to appear and give testimony.