California Codes > Public Resources Code > Division 3 > Chapter 6 > Article 2 – Definitions
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Terms Used In California Codes > Public Resources Code > Division 3 > Chapter 6 > Article 2 - Definitions
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes "city and county. See California Public Resources Code 14
- executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004