§ 982 The undistributed or unpartitioned property of deceased persons may …
§ 982.1 If real property of a deceased person is distributed to the State …
§ 983 Property in litigation in possession of a county treasurer, court, …
§ 984 Water ditches constructed for mining, manufacturing, or irrigation …
§ 985 Every toll bridge connecting two or more counties shall be assessed …
§ 986 The full value of a work of art, still owned by the artist who …
§ 987 The assessment of lands owned by a local government that are located …
§ 988 (a) The full value of motion pictures, including the negatives …
§ 989 Unredeemed pledged goods in the possession of a pawnbroker, but not …
§ 990 Where migratory livestock are ranged in two or more counties during …
§ 994 The following vehicles and equipment, with the exception of …
§ 995 Storage media for computer programs shall be valued on the 1972 lien …
§ 995.2 The term “basic operational program,” as used in Section 995, means a …
§ 996 (a) Returnable containers shall be assessed only to the person …
§ 997 (a) The cash value of records of persons engaged in a business …
§ 998 (a) The full value of a time-share estate or a time-share use …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 5 > Article 1 - Generally

  • Arrest: Taking physical custody of a person by lawful authority.
  • 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.
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • 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.
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • 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
  • 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.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • 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 Revenue and Taxation Code 19
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • property: includes both real and personal property. See California Penal Code 7
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
  • 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
  • state agency: shall include any state board, commission, bureau, or division created pursuant to the provisions of the Business and Professions Code, the Education Code, or the Chiropractic Initiative Act to license and regulate individuals who engage in certain businesses and professions. See California Penal Code 23
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • vessel: means a vessel as defined in subdivision (c) of §. See California Penal Code 7
  • 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