Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 7 > Article 2.5 - Warrant for Collection

• 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.
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• 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
• Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.