California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 1 – Reports and Payments
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 1 - Reports and Payments
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
- Personal property: All property that is not real property.