Chapter 1 General Provisions
Chapter 2 Corrections
Chapter 3 Enforcement of Tax After Erroneous Proceedings
Chapter 4 Cancellations
Chapter 5 Refunds

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 9

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Advanced transportation technologies: means emerging commercially competitive transportation-related technologies identified by the authority as capable of creating long-term, high-value-added jobs for Californians while enhancing the state's commitment to energy conservation, pollution and greenhouse gas emissions reduction, and transportation efficiency. See California Public Resources Code 26003
  • Allegation: something that someone says happened.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: means any law enforcement action, including issuance of a notice to appear or notice of violation, which results in a criminal charge. See California Penal Code 1463
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authority: means the California Alternative Energy and Advanced Transportation Financing Authority established pursuant to Section 26004, and any board, commission, department, or officer succeeding to the functions of the authority, or to which the powers conferred upon the authority by this division shall be given. See California Public Resources Code 26003
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Board: means the board of directors of the primary district. See California Water Code 72140.1
  • board: means the board of directors of the district. See California Public Utilities Code 125050
  • Board: means the Board of Corrections. See California Welfare and Institutions Code 749.32
  • Chambers: A judge's office.
  • Chino Basin: means the groundwater basin situated within the Counties of Los Angeles, Riverside, and San Bernardino and which is described in the complaint for general adjudication of water rights in the matter of Chino Basin Municipal Water District v. See California Water Code 72140.1
  • Chino Basin districts: means the primary district, the Western Municipal Water District of Riverside County, and the Pomona Valley Municipal Water District, the boundaries of each of which incorporate land overlying, in part, the Chino Basin. See California Water Code 72140.1
  • City: includes any city, city and county, district, including any enterprise special district, community service district, or community service area engaged in police protection activities as reported to the Controller for inclusion in the 1989-90 edition of the Financial Transactions Report Concerning Special Districts under the heading of Police Protection and Public Safety, authority, or other local agency (other than a county) which employs persons authorized to make arrests or to issue notices to appear or notices of violation which may be filed in court. See California Penal Code 1463
  • City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • commission: means a county transportation commission created pursuant to Chapter 2 (commencing with Section 130050). See California Public Utilities Code 130002
  • Commission: means the Public Utilities Commission created by Section 1 of Article XII of the California Constitution, and "commissioner" means a member of the commission. See California Public Utilities Code 20
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • community program director: means the person, agency, or entity designated by the State Department of State Hospitals pursuant to Section 1605 of this code and Section 4360 of the Welfare and Institutions Code. See California Penal Code 1370
  • Continuance: Putting off of a hearing ot trial until a later time.
  • 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 Welfare and Institutions Code 14
  • County: means the county in which the arrest took place. See California Penal Code 1463
  • county: includes "city and county". See California Penal Code 7
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes city and county. See California Public Utilities Code 18
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County juvenile facilities: means county juvenile halls or camps. See California Welfare and Institutions Code 749.32
  • Court: means the superior court or a juvenile forum established under Section 257 of the Welfare and Institutions Code, in which the case arising from the arrest is filed. See California Penal Code 1463
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defense attorney: Represent defendants in criminal matters.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • district: means the North County Transit District. See California Public Utilities Code 125001
  • district attorney: means the civil legal adviser of the board of supervisors. See California Revenue and Taxation Code 4802
  • Docket: A log containing brief entries of court proceedings.
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Executor: A male person named in a will to carry out the decedent
  • exempt property: means :

    California Revenue and Taxation Code 5081

  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Financial assistance: includes , but is not limited to, loans, loan loss reserves, interest rate reductions, proceeds of bonds issued by the authority, bond insurance, loan guarantees or other credit enhancements or liquidity facilities, contributions of money, or a combination thereof, as determined by, and approved by the resolution of, the board. See California Public Resources Code 26003
  • Fiscal year: means the period July 1 through June 30, following. See California Water Code 72140.1
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Groundwater: means water beneath the surface of the ground and within the zone of saturation. See California Water Code 72140.1
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • local transportation zones: means cities or unincorporated areas which contain at least one economic center or major trip generator in which there is a large percentage of short- and medium-length transit trips. See California Public Utilities Code 130003
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • mandatory supervision: shall mean the portion of a defendant's sentenced term during which time he or she is supervised by the county probation officer pursuant to subparagraph (B) of paragraph (5) of subdivision (h) of Section 1170. See California Penal Code 19.9
  • Mistrial: An invalid trial, caused by fundamental error. When a mistrial is declared, the trial must start again from the selection of the jury.
  • month: means a calendar month, unless otherwise expressed. See California Civil Code 14
  • month: means a calendar month, unless otherwise expressed. See California Penal Code 7
  • motor vehicle: includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. See California Revenue and Taxation Code 8603
  • multicounty designated transportation planning agency: means the Southern California Association of Governments. See California Public Utilities Code 130004
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • Oath: A promise to tell the truth.
  • Offense: means any infraction, misdemeanor, or felony, and any act by a juvenile leading to an order to pay a financial sanction by reason of the act being defined as an infraction, misdemeanor, or felony, whether defined in this or any other code, except any parking offense as defined in subdivision (i). See California Penal Code 1463
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Parking offense: means any offense charged pursuant to Article 3 (commencing with Section 40200) of Chapter 1 of Division 17 of the Vehicle Code, including registration and equipment offenses included on a notice of parking violation. See California Penal Code 1463
  • Participating party: means a person, federal or state agency, department, board, authority, or commission, state or community college, or university, or a city or county, regional agency, public district, school district, or other political entity engaged in the business or operations in the state, whether organized for profit or not for profit, that applies for financial assistance from the authority for the purpose of implementing a project. See California Public Resources Code 26003
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: means any public agency or public corporation, or any private corporation, firm, partnership, limited liability company, individual, or group of individuals, excluding the State of California and its agencies. See California Water Code 72140.1
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Primary district: means the Chino Basin Municipal Water District, which overlies a majority of the Chino Basin. See California Water Code 72140.1
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Producer: means any person who produces groundwater within the Chino Basin, excluding minimal pumpers. See California Water Code 72140.1
  • Project: means a demonstration project which applies telecommunications and computer systems to reduce congestion and improve the flow of traffic. See California Public Utilities Code 130290
  • Project: means a land, building, improvement to the land or building, rehabilitation, work, property, or structure, real or personal, stationary or mobile, including, but not limited to, machinery and equipment utilized in the state, whether or not in existence or under construction, that utilizes, or is designed to utilize, an alternative source, or that is utilized for the design, technology transfer, manufacture, production, assembly, distribution, or service of advanced transportation technologies or alternative source components. See California Public Resources Code 26003
  • property: includes property real and personal. See California Civil Code 14
  • property: includes both real and personal property. See California Penal Code 7
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • public land: means :

    California Revenue and Taxation Code 5061

  • Recess: A temporary interruption of the legislative business.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Revenue: means all rents, receipts, purchase payments, loan repayments, and all other income or receipts derived by the authority from a project, or the sale, lease, or other disposition of alternative source or advanced transportation technology facilities, or the making of loans to finance alternative source or advanced transportation technology facilities, and any income or revenue derived from the investment of money in any fund or account of the authority. See California Public Resources Code 26003
  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Penal Code 7
  • Secretary: means the secretary of the primary district. See California Water Code 72140.1
  • Service of process: The service of writs or summonses to the appropriate party.
  • Smart freeway corridor: means a segment of a state highway route in an urban area selected for a smart freeway demonstration project. See California Public Utilities Code 130290
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • 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
  • State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supplemental water: means water from the State Water Resources Development System. See California Water Code 72140.1
  • taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Revenue and Taxation Code 4801
  • taxes: includes penalties, interest, and costs. See California Revenue and Taxation Code 5107
  • Testify: Answer questions in court.
  • Total fine or forfeiture: means the total sum to be collected upon a conviction, or the total amount of bail forfeited or deposited as cash bail subject to forfeiture. See California Penal Code 1463
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • treatment facility: includes a county jail. See California Penal Code 1369.1
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Verdict: The decision of a petit jury or a judge.
  • violent felony: means an offense specified in subdivision (c) of Section 667. See California Penal Code 1370
  • will: includes codicil. See California Civil Code 14
  • will: includes codicil. See California Penal Code 7
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Penal Code 7
  • year: means a calendar year unless the context indicates a contrary meaning. See California Water Code 72140.1