California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 3 – Determinations If No Report or Return Made
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 3 - Determinations If No Report or Return Made
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Fraud: Intentional deception resulting in injury to another.
- natural resources: includes land, water, air, minerals, vegetation, wildlife, historical or aesthetic sites, or any other natural resource which, irrespective of ownership, contributes to the health, safety, welfare, or enjoyment of a substantial number of persons, or to the substantial balance of an ecological community. See California Public Resources Code 3252
- 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
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.