California Codes > Revenue and Taxation Code > Division 1 > Part 7.5 > Chapter 1 – General Definitions
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 7.5 > Chapter 1 - General Definitions
- Contract: A legal written agreement that becomes binding when signed.
- County: includes city and county. See California Revenue and Taxation Code 15
- Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
- 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.
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19