California Codes > Revenue and Taxation Code > Division 1 > Part 6 > Chapter 8 > Article 2 – Purchase from the State
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 6 > Chapter 8 > Article 2 - Purchase from the State
- 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.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Contract: A legal written agreement that becomes binding when signed.
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- county: includes "city and county". See California Penal Code 7
- County: includes city and county. See California Revenue and Taxation Code 15
- Deed: The legal instrument used to transfer title in real property from one person to another.
- 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.
- Fraud: Intentional deception resulting in injury to another.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- 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.
- Lien: A claim against real or personal property in satisfaction of a debt.
- newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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
- property: includes both real and personal property. See California Penal Code 7
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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
- taxes: includes assessments. See California Revenue and Taxation Code 3771
- taxing agency: includes a county treasurer acting as trustee for a reclamation district and the "governing body" of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district. See California Revenue and Taxation Code 3772
- will: includes codicil. See California Penal Code 7