Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 3 > Article 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

• Arrest: Taking physical custody of a person by lawful authority.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Conviction: A judgement of guilt against a criminal defendant.
• county: includes "city and county". See California Penal Code 7
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Dependent: A person dependent for support upon another.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• month: means a calendar month, unless otherwise expressed. See California Penal Code 7
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• property: includes both real and personal property. See California Penal Code 7
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• 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
• Trustee: A person or institution holding and administering property in trust.
• willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7