California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1 > Article 2 – Duties of Auditor
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1 > Article 2 - Duties of Auditor
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Allegation: something that someone says happened.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- 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
- 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.
- 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.
- person: includes a corporation as well as a natural person. 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
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.