California Codes > Public Resources Code > Division 3 > Chapter 1 > Article 2 – Administration
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Terms Used In California Codes > Public Resources Code > Division 3 > Chapter 1 > Article 2 - Administration
- 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
- County: includes city and county. See California Revenue and Taxation Code 15
- Donee: The recipient of a gift.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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.
- Statute: A law passed by a legislature.