Terms Used In California Codes > Public Utilities Code > Division 10 > Part 4 > Chapter 8 > Article 2 - Transactions and Use Taxes and Revenue Bonds

• City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• county: includes "city and county". See California Penal Code 7
• County: includes city and county. See California Public Utilities Code 18
• maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Penal Code 7
• negligently: import a want of such attention to the nature or probable consequences of the act or omission as a prudent man ordinarily bestows in acting in his own concerns. See California Penal Code 7
• person: includes a corporation as well as a natural person. See California Penal Code 7
• property: includes both real and personal property. See California Penal Code 7
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
• willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7