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