Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 - ENERGY RESOURCES SURCHARGE LAW

• Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Allegation: something that someone says happened.
• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• bicycle: means a device upon which any person may ride, propelled exclusively by human power through a belt, chain, or gears, and having either two or three wheels in a tandem or tricycle arrangement. See California Streets and Highways Code 890.2
• bikeway: means all facilities that provide primarily for, and promote, bicycle travel. See California Streets and Highways Code 890.4
• Board: means the State Board of Forestry and Fire Protection. See California Public Resources Code 700
• board: means the State Mining and Geology Board and "division" means the California Geological Survey of the department. See California Public Resources Code 661
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• bribe: signifies anything of value or advantage, present or prospective, or any promise or undertaking to give any, asked, given, or accepted, with a corrupt intent to influence, unlawfully, the person to whom it is given, in his or her action, vote, or opinion, in any public or official capacity. See California Penal Code 7
• Chambers: A judge's office.
• City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• commission: means the California Transportation Commission. See California Streets and Highways Code 22
• Construction: includes :

  California Streets and Highways Code 29

• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• Conviction: A judgement of guilt against a criminal defendant.
• County: includes "city and county. See California Welfare and Institutions Code 14
• county: includes "city and county". See California Penal Code 7
• County: includes "city and county. See California Corporations Code 14
• County: includes "city and county. See California Public Resources Code 14
• County: includes city and county. See California Revenue and Taxation Code 15
• County: includes "city and county. See California Streets and Highways Code 14
• county highway: means any highway which is:

  California Streets and Highways Code 25

• Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. ^{Source: OCC}
• custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
• Custody: means physical custody or legal custody or both, under any applicable tribal law or tribal custom or state law. See California Welfare and Institutions Code 224.1
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defense attorney: Represent defendants in criminal matters.
• Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
• department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 500
• department: means the Department of Conservation and "director" means the Director of Conservation. See California Public Resources Code 600
• Department: means the Department of Forestry and Fire Protection. See California Public Resources Code 700
• department: whenever used in this code , unless the context otherwise requires, means the State Department of Education. See California Education Code 89
• Dependent: A person dependent for support upon another.
• Director: means the director of the department. See California Streets and Highways Code 21
• Director: means the Director of Forestry and Fire Protection. See California Public Resources Code 700
• directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 5047
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Division: means permanent road division. See California Streets and Highways Code 1160
• Docket: A log containing brief entries of court proceedings.
• Donor: The person who makes a gift.
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• encroachment: includes any tower, pole, poleline, pipe, pipeline, driveway, private road, fence, billboard, stand or building, or any structure or object of any kind or character not particularly mentioned in this section, which is placed in, under or over any portion of the highway. See California Streets and Highways Code 1450
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• executed: when used with respect to the documents filed pursuant to this code or pursuant to regulations adopted under this code, and presented to the Secretary of State, include a document bearing a signature under subdivision (a). See California Corporations Code 17.1
• executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
• Fiduciary: A trustee, executor, or administrator.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Forestry: as used in this article , refers to the science and practice of managing forested landscapes and the treatment of the forest cover in general, and includes, among other things, the application of scientific knowledge and forestry principles in the fields of fuels management and forest protection, timber growing and utilization, forest inventories, forest economics, forest valuation and finance, and the evaluation and mitigation of impacts from forestry activities on watershed and scenic values, to achieve the purposes of this article. See California Public Resources Code 753
• Fraud: Intentional deception resulting in injury to another.
• Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Streets and Highways Code 23.5
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
• highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
• highway: includes all or any part of the entire width of right of way of a county highway, whether or not such entire area is actually used for highway purposes. See California Streets and Highways Code 1450
• Highway: means any county road or highway or any public roadway right of way or any private easement or roadway not accepted or acceptable into the county highway system but upon which a permanent public easement is offered or any privately owned road which meets the requirements of and in connection with which the necessary findings of Section 969. See California Streets and Highways Code 1160
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• 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.
• knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
• Last equalized assessment roll: means the last assessment roll made up by the county assessor, including the changes ordered by the board of supervisors sitting as a board of equalization. See California Streets and Highways Code 1160
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• 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}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
• maintenance: includes any of the following:

  California Streets and Highways Code 27

• mandatory supervision: shall mean the portion of a defendant's sentenced term during which time he or she is supervised by the county probation officer pursuant to subparagraph (B) of paragraph (5) of subdivision (h) of Section 1170. See California Penal Code 19.9
• month: means a calendar month, unless otherwise expressed. See California Penal Code 7
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• nonmotorized transportation facility: means a facility designed primarily for the use of pedestrians, bicyclists, or equestrians. See California Streets and Highways Code 887
• 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.
• Oversight: Committee review of the activities of a Federal agency or program.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
• Person: as used in this article means any natural person. See California Public Resources Code 755
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Person: includes a corporation as well as a natural person. See California Corporations Code 18
• 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
• Personal property: All property that is not real property.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• 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.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
• Professional forester: as used in this article , means a person who, by reason of their knowledge of the natural sciences, mathematics, and the principles of forestry, acquired by forestry education and experience, performs services, including, but not limited to, consultation, investigation, evaluation, planning, or responsible supervision of forestry activities when those professional services require the application of forestry principles and techniques. See California Public Resources Code 752
• property: includes both real and personal property. See California Penal Code 7
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public agency: includes any city, public corporation, political subdivision, or district. See California Streets and Highways Code 1450
• Public defender: Represent defendants who can't afford an attorney in criminal matters.
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Recess: A temporary interruption of the legislative business.
• 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.
• reorganization: as used in this chapter , shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code. See California Revenue and Taxation Code 23251
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Road commissioner: means the county road commissioner appointed pursuant to Section 2006. See California Streets and Highways Code 1450
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• social services: includes in-home supportive services, protective services, and children's out-of-home care services as such services are defined by the department in order to secure maximum federal financial participation. See California Welfare and Institutions Code 12251
• Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
• spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
• 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 Penal Code 7
• State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Streets and Highways Code 24
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subdivision: means a subdivision of the section in which the term appears unless some other section is expressly mentioned. See California Corporations Code 10
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Trustee: A person or institution holding and administering property in trust.
• Verdict: The decision of a petit jury or a judge.
• Victim advocate: work with prosecutors and assist the victims of a crime.
• will: includes codicil. See California Penal Code 7
• willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Penal Code 7