Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3.5
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- board of directors: means the legislative body or governing board of a district. See California Revenue and Taxation Code 2131
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- district: means an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries. See California Revenue and Taxation Code 2131
- fireman: as used in this part , also includes persons employed in positions set forth in Sections 20414, 20423. See California Government Code 22013.7
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Policeman: as used in this part includes members of the California Highway Patrol, state safety members of the Public Employees' Retirement System employed by the Department of Justice, sheriffs, undersheriffs, deputy sheriffs, marshals and deputy marshals, and any other employee of a public agency other than the state or University of California in a position designated as a policeman's position by the board for the purposes of Section 218(d)(5)(A) of the Social Security Act. See California Government Code 22013