California Codes > Revenue and Taxation Code > Division 1 > Part 13 > Chapter 6 – Administrative and Miscellaneous Provisions
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 13 > Chapter 6 - Administrative and Miscellaneous Provisions
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- Manufactured home: as used in this part , does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to §. See California Revenue and Taxation Code 5801
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18