Sections
Chapter 1 General Provisions and Definitions 6001 – 6024
Chapter 1.5 Streamlined Sales Tax Project 6025 – 6031
Chapter 2 The Sales Tax 6051 – 6172
Chapter 3 The Use Tax 6201 – 6249
Chapter 3.3 Vehicle Smog Impact Fee 6263
Chapter 3.5 Vehicles, Vessels and Aircraft 6271 – 6294
Chapter 4 Exemptions 6351 – 6423
Chapter 5 Determinations 6451 – 6597
Chapter 6 Collection of Tax 6701 – 6850
Chapter 7 Overpayments and Refunds 6901 – 6981
Chapter 8 Administration 7051 – 7099.1
Chapter 9 Disposition of Proceeds 7101 – 7107
Chapter 10 Violations 7152 – 7157
Chapter 11 Res Judicata 7176

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1

  • Abuse: means intentionally or recklessly causing or attempting to cause bodily injury, or placing another person in reasonable apprehension of imminent serious bodily injury to himself or herself, or another. See California Revenue and Taxation Code 6359.8
  • Agency: means the Office of Emergency Services. See California Revenue and Taxation Code 7082
  • Agency: means the prosecutor, the probation department, and the regional center involved in a particular defendant's case. See California Revenue and Taxation Code 6480.2
  • Board: means the Board of State and Community Corrections. See California Revenue and Taxation Code 7082
  • board: means a county transit development board created pursuant to Chapter 2 (commencing with Section 120050). See California Government Code 21190
  • board: means the board of directors of the district. See California Government Code 21225
  • board: as used in this article , means the board and the board of directors of the nonprofit entity as the joint employer of the employees. See California Water Code 51562
  • Coastal resources: means those land and water areas within the coastal zone, as defined in subdivisions (a) and (b) of Section 31006, and within the Santa Monica Mountains Zone, as described in Section 33105, which are suitable for public park, beach, or recreational purposes, including, but not limited to, areas of historical significance and areas of open space that complement park, beach, or recreational areas, or which are suitable for the preservation of coastal resource values. See California Revenue and Taxation Code 13531
  • Coastal resources: means those land and water areas within the coastal zone, as defined in subdivisions (a) and (b) of Section 31006, and within the Santa Monica Mountains Zone, as described in Section 33105, which are suitable for public park, beach, or recreational purposes, including, but not limited to, areas of historical significance and areas of open space that complement park, beach, or recreational areas, or which are suitable for the preservation of coastal resource values. See California Revenue and Taxation Code 13830
  • Cognitive Developmental Disability: means any of the following:

    California Revenue and Taxation Code 6480.2

  • commission: means a county transportation commission created pursuant to Chapter 2 (commencing with Section 130050). See California Government Code 21292
  • Commission: means the county transportation commission created in Orange County pursuant to Section 130000. See California Water Code 52176
  • Committee: means the 1986 County Correctional Facility Capital Expenditure Finance Committee created by Section 4483. See California Revenue and Taxation Code 5150.5
  • Committee: means the 1988 County Correctional Facility Capital Expenditure and Youth Facility Finance Committee created pursuant to Section 4496. See California Revenue and Taxation Code 6067
  • County: means the County of Orange. See California Water Code 52176
  • County correctional facilities: means county jail facilities, including separate facilities for the care of mentally ill inmates and persons arrested because of intoxication, but does not include county juvenile facilities. See California Revenue and Taxation Code 6067
  • County juvenile facilities: means county juvenile halls, juvenile homes, ranches, or camps, and other juvenile detention facilities. See California Revenue and Taxation Code 6067
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Revenue and Taxation Code 60365
  • district: means the North County Transit District. See California Government Code 21223
  • District: means any district authorized to provide park, recreation, or open space services, or a combination of such services, except a school district. See California Revenue and Taxation Code 13531
  • District: means any district authorized to provide park, recreational, or open-space services, or a combination of those services, except a school district. See California Revenue and Taxation Code 13830
  • Diversion-related treatment and habilitation: means , but is not limited to, specialized services or special adaptations of generic services, directed toward the alleviation of cognitive developmental disability or toward social, personal, physical, or economic habilitation or rehabilitation of an individual with a cognitive developmental disability, and includes, but is not limited to, diagnosis, evaluation, treatment, personal care, day care, domiciliary care, special living arrangements, physical, occupational, and speech therapy, training, education, sheltered employment, mental health services, recreation, counseling of the individual with this disability and of his or her family, protective and other social and sociolegal services, information and referral services, follow-along services, and transportation services necessary to ensure delivery of services to persons with cognitive developmental disabilities. See California Revenue and Taxation Code 6480.2
  • Domestic violence: means abuse committed against an adult or a minor who is a spouse, former spouse, cohabitant, former cohabitant, or person with whom the suspect has had a child or is having or has had a dating or engagement relationship. See California Revenue and Taxation Code 6359.8
  • Dual agency diversion: means a treatment and habilitation program developed with court approval by the regional center, administered jointly by the regional center and by the probation department, that is individually tailored to the needs of the defendant as derived from the defendant's individual program plan pursuant to Section 4646 of the Welfare and Institutions Code, and that includes, but is not limited to, treatment specifically addressed to the criminal offense charged, for a specified period of time as prescribed in Section 1001. See California Revenue and Taxation Code 6480.2
  • Executive director: means the Executive Director of the Board of State and Community Corrections. See California Revenue and Taxation Code 7082
  • Exempted from the taxes imposed by this part: as used in this article , means, in case of the sales tax, exempted from the computation of the amount of tax imposed. See California Revenue and Taxation Code 6351
  • Fund: means the 1986 County Correctional Facility Expenditure Fund. See California Revenue and Taxation Code 5150.5
  • Fund: means the 1988 County Correctional Facility Capital Expenditure and Youth Facility Bond Fund created pursuant to Section 4496. See California Revenue and Taxation Code 6067
  • Fund: means the Parklands Fund of 1980. See California Revenue and Taxation Code 13531
  • Fund: means the Parklands Fund of 1984. See California Revenue and Taxation Code 13830
  • Inland resources: means those land and water areas not included in the definition of coastal resources. See California Revenue and Taxation Code 13830
  • Local boards: means local criminal justice planning boards. See California Revenue and Taxation Code 7082
  • 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 Government Code 21293
  • motor vehicle: as used in this part , shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code. See California Water Code 12670.3
  • multicounty designated transportation planning agency: means the Southern California Association of Governments. See California Government Code 21294
  • Officer: means any officer or employee of a local police department or sheriff's office, and any peace officer of the Department of the California Highway Patrol, the Department of Parks and Recreation, the University of California Police Department, or the California State University and College Police Departments, as defined in Section 830. See California Revenue and Taxation Code 6359.8
  • pretrial diversion: means the procedure of postponing prosecution either temporarily or permanently at any point in the judicial process from the point at which the accused is charged until adjudication. See California Revenue and Taxation Code 6487.1
  • prisoner: means any person committed to a state prison, including a person who has been transferred to any other facility, has escaped, or is otherwise absent, but does not include a person while on parole. See California Revenue and Taxation Code 6359.4
  • Program: means the Parklands Acquisition and Development Program established by this chapter. See California Revenue and Taxation Code 13531
  • Program: means the Parklands Acquisition and Development Program of 1984 established by this chapter. See California Revenue and Taxation Code 13830
  • Project: means a demonstration project which applies telecommunications and computer systems to reduce congestion and improve the flow of traffic. See California Water Code 51850
  • Regional center: means a regional center for the developmentally disabled established under the Lanterman Developmental Disabilities Services Act that is organized as a private nonprofit community agency to plan, purchase, and coordinate the delivery of services that cannot be provided by state agencies to developmentally disabled persons residing in a particular geographic catchment area, and that is licensed and funded by the State Department of Developmental Services. See California Revenue and Taxation Code 6480.2
  • Sacramento-San Joaquin Delta: means those land and water areas defined in Section 12200 of the Water Code. See California Revenue and Taxation Code 13830
  • Single agency diversion: means a treatment and habilitation program developed with court approval by the regional center, administered solely by the regional center without involvement by the probation department, that is individually tailored to the needs of the defendant as derived from the defendant's individual program plan pursuant to Section 4646 of the Welfare and Institutions Code, and that includes, but is not limited to, treatment specifically addressed to the criminal offense charged, for a specified period of time as prescribed in Section 1001. See California Revenue and Taxation Code 6480.2
  • Smart freeway corridor: means a segment of a state highway route in an urban area selected for a smart freeway demonstration project. See California Water Code 51850
  • state: means any state, territory, or possession of the United States, and the District of Columbia. See California Revenue and Taxation Code 13810.1
  • state grant moneys: means moneys received by the state from the sale of bonds authorized by this chapter which are available for grants to counties, cities, districts, and public agencies. See California Revenue and Taxation Code 13820.6
  • Stewardship: means the development and implementation of major programs for the protection, rehabilitation, restoration, and enhancement of the basic natural systems and outstanding scenic features of the state park system. See California Revenue and Taxation Code 13830
  • Transit operations: means all activities related to operating a transit system other than the purchase, construction, and maintenance of equipment, vehicles, and facilities for public transit purposes. See California Water Code 52176
  • Victim: means a person who is a victim of domestic violence. See California Revenue and Taxation Code 6359.8