California Codes > Revenue and Taxation Code > Division 1 > Part 10 > Chapter 1 – General Provisions and Definitions
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 10 > Chapter 1 - General Provisions and Definitions
- County: includes city and county. See California Water Code 14
- 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.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- water: includes potable water and nonpotable water. See California Water Code 71611