Terms Used In California Codes > Public Resources Code > Division 5 > Chapter 1.27 > Article 5 - Revenues

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
• 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.
• 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}