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

• Allegation: something that someone says happened.
• Arrest: Taking physical custody of a person by lawful authority.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• 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
• Dependent: A person dependent for support upon another.
• 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.
• goods in transit: means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier. See California Revenue and Taxation Code 1017
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• intrastate water carrier: means a person engaged in the intrastate transportation of goods by water. See California Revenue and Taxation Code 1016
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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.
• 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
• Personal property: All property that is not real property.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• 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.
• residence of the owner: means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile. See California Revenue and Taxation Code 1018
• 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
• Statute: A law passed by a legislature.
• 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