§ 30173 If a distributor fails to make payment for stamps or meter register …
§ 30174 If the amount specified in the determination made under this article …
§ 30175 The distributor against whom a determination is made under this …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 3.5 > Article 3 - Determinations

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • 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.