California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 3.3 – Collection of Taxes
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 3.3 - Collection of Taxes
- 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
- County: includes city and county. See California Water Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- 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.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18