California Codes > Revenue and Taxation Code > Division 1 > Part 9 > Chapter 3 – Enforcement of Tax After Erroneous Proceedings
Current as of: 2024 | Check for updates
|
Other versions
§ 4946 | All or any portion of any uncollected tax, penalty, or costs, … |
§ 4947 | The notice shall state:(a) The grounds of … |
§ 4948 | If the board of supervisors orders that collection of the tax should … |
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 9 > Chapter 3 - Enforcement of Tax After Erroneous Proceedings
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- 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.
- taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Revenue and Taxation Code 4801