Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 4 > Article 2 - Assessments

• Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
• 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.
• corruptly: import s a wrongful design to acquire or cause some pecuniary or other advantage to the person guilty of the act or omission referred to, or to some other person. See California Penal Code 7
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• 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.
• Juror: A person who is on the jury.
• maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Penal Code 7
• Oath: A promise to tell the truth.
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• will: includes codicil. See California Penal Code 7
• willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7