Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 10 - AIRCRAFT ASSESSMENT AND TAXATION

• Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• county: includes "city and county". See California Penal Code 7
• County: includes city and county. See California Revenue and Taxation Code 15
• County: includes "city and county. See California Welfare and Institutions Code 14
• department: means the State Department of Health Services. See California Welfare and Institutions Code 14062
• director: means the State Director of Health Services. See California Welfare and Institutions Code 14061
• license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
• magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
• Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
• property: includes both real and personal property. See California Penal Code 7
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• 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
• will: includes codicil. See California Penal Code 7
• writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Penal Code 7