California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 1 – General Provisions and Definitions
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 1 - General Provisions and Definitions
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes city and county. See California Water Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- Trustee: A person or institution holding and administering property in trust.