§ 280 Commencing on or after July 1, an audit of the exemptions granted …
§ 281 The auditor shall determine the procedures and the extent of auditing …
§ 282 If the information is not made available through the assessor, the …
§ 282.5 If a taxpayer refuses to comply with a written demand made pursuant …
§ 283 Should the audit prescribed by this article indicate that a claim of …
§ 284 Should the audit prescribed by this article indicate that a veteran’s …
§ 285 The provisions of this article shall not apply in any county unless a …
§ 286 As used in this article “auditor” means the auditor, …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 1 > Article 3 - Audit of Veterans' Exemption Claims

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • auditor: means the auditor, auditor-controller, or director of finance of a county. See California Revenue and Taxation Code 286
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Conviction: A judgement of guilt against a criminal defendant.
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Testify: Answer questions in court.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.