§ 75.40 When the period for claiming exemption has expired, and any …
§ 75.41 (a) The auditor shall apply the current year’s tax rate, as …
§ 75.42 The information transmitted to the auditor by the assessor, together …
§ 75.43 (a) If a refund is due the assessee, the auditor shall make the …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 0.5 > Chapter 3.5 > Article 5 - Transmittal of Supplemental Assessments to the Auditor

  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • person: includes a corporation as well as a natural person. See California Penal Code 7