California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 3.5 > Article 4 – Refunds
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 3.5 > Article 4 - Refunds
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Circumstantial evidence: All evidence except eyewitness testimony.
- County: includes "city and county. See California Public Resources Code 14
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- 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.