Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 5 > Article 7 - Fractionally Owned Aircraft

• Arrest: Taking physical custody of a person by lawful authority.
• county: includes "city and county". See California Penal Code 7
• County: includes city and county. See California Revenue and Taxation Code 15
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• 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.
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Juror: A person who is on the jury.
• 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
• 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
• Personal property: All property that is not real property.
• property: includes both real and personal property. 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
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trial jury: A group of citizens who hear the evidence presented by both sides at trial and determine the facts in dispute. Federal criminal juries consist of 12 persons. Federal civil juries consist of six persons.
• 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