Chapter 1 General Provisions and Definitions
Chapter 2 Imposition of Tax
Chapter 3 Exemptions
Chapter 4 Collection
Chapter 5 Administration

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 12

  • Assessee: means the person to whom property or a tax is assessed. See California Education Code 5320
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • Circumstantial evidence: All evidence except eyewitness testimony.
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • 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 Education Code 1915
  • County: includes city and county. See California Education Code 5228
  • County: includes city and county. See California Education Code 14004.5
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Education Code 5230
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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 Education Code 5300
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Education Code 14022.3
  • Personal property: All property that is not real property.
  • property: includes property real and personal. See California Education Code 17413
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 14002.05
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Education Code 14022.5