California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 2 > Article 3 – California Children and Families Trust Fund Account
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 2 > Article 3 - California Children and Families Trust Fund Account
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes "city and county. See California Public Resources Code 14
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.