§ 5761 The tax imposed pursuant to this part shall be determined as of 12:01 …
§ 5762 The tax imposed by this part shall become delinquent at 5 p.m. on the …
§ 5763 A delinquent penalty of 6 percent shall attach at 5 p.m. on the day …
§ 5764 If, in the opinion of the tax collector, the amount of tax required …
§ 5765 (a) The assessor may perform audits of the books and records of …
§ 5766 The tax described in this part may be imposed at any time within five …
§ 5767 If any person required by Section 5782 to file a report fails to file …
§ 5768 Upon request of the assessor, an owner of racehorses of a type …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 12 > Chapter 4 - Collection

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ground water: means nonsaline water beneath the surface of the ground, whether or not flowing through known and definite channels. See California Water Code 71683
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Operator: means the person or persons operating a water-producing facility. See California Water Code 71683
  • Person: means any public agency or public corporation, whether federal, state, or local, or any private corporation, firm, partnership, individual, or group of individuals and includes a district levying a water replenishment assessment hereunder. See California Water Code 71683
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Producer: means any person or operator producing ground water within the boundaries of the district. See California Water Code 71683
  • producing: means the extraction or extracting of ground water, by pumping or any other method, from shafts, tunnels, wells (including, but not limited to, abandoned oil wells), excavations, or other sources of such ground water, for domestic, municipal, irrigation, industrial, or other beneficial use, except that such terms shall not mean or include the extraction or extracting of ground water incidentally produced with oil in the production of oil or gas nor the extraction or extracting of ground water incidentally produced in a bona fide mining operation or in the bona fide construction of a tunnel for railroad, highway, aqueduct, pipeline, or other useful purpose (except the production of ground water for use or sale) unless the ground water so extracted shall be used or sold by the producer for domestic, municipal, irrigation, industrial, or other beneficial purpose. See California Water Code 71683
  • water: includes potable water and nonpotable water. See California Water Code 71611
  • Water-producing facility: means any device or method, mechanical or otherwise, for the production of ground water from the ground water supplies within the district. See California Water Code 71683