§ 30381 (a) The board may recover any refund or part thereof that is …
§ 30382 In any action brought pursuant to subdivision (a) of Section 30381, …
§ 30383 The Attorney General shall prosecute any action brought pursuant to …
§ 30384 (a) Notwithstanding any other provision of this part, if the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 6 > Article 2

  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • Contract: A legal written agreement that becomes binding when signed.
  • Controller: means the State Controller. See California Education Code 5303
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county: includes "city and county". See California Education Code 1012
  • County: includes city and county. See California Education Code 5228
  • 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.
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Education Code 1012
  • person: includes a corporation as well as a natural person. See California Education Code 1012
  • 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 Education Code 5300
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Education Code 1012
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.