California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 3.5 > Article 3 – Determinations
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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.