California Codes > Revenue and Taxation Code > Division 2 > Part 1.6 > Chapter 3 – Administration
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1.6 > Chapter 3 - Administration
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- city: means any city, town, or municipal corporation incorporated under the laws of this State. See California Water Code 8002
- city council: includes the legislative body of any city by whatever name it may be designated. See California Water Code 8003
- Contract: A legal written agreement that becomes binding when signed.
- District: as used in this part , means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part. See California Revenue and Taxation Code 7252
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- 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.
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- transactions: as used in this part have the same meaning respectively as the words "sale" or "sales" and the word "transactor" as used in this part has the same meaning as "seller" as "sale" or "sales" and "seller" are used in Part 1 (commencing with Section 6001) of this division. See California Revenue and Taxation Code 7253
- works: includes canals, ditches, levees, dikes, embankments, dams, machinery, and other appropriate or ancillary means of accomplishing the purposes mentioned in this chapter. See California Water Code 8001