Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 6 > Article 2 - Recovery of Erroneous Refunds

• Arrest: Taking physical custody of a person by lawful authority.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes city and county. See California Revenue and Taxation Code 15
• 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.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• 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
• 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.
• 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.