California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 6 – Interest and Penalties
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 6 - Interest and Penalties
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- 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.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- 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
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2