California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1.5 > Article 2 – Definitions
Current as of: 2024 | Check for updates
|
Other versions
§ 1751 | For the purposes of this chapter, the following definitions shall … |
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1.5 > Article 2 - Definitions
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- person: includes a corporation as well as a natural person. See California Penal Code 7
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.