California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 5 > Article 1 – Claim for Refund
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 5 > Article 1 - Claim for Refund
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Contract: A legal written agreement that becomes binding when signed.
- Fraud: Intentional deception resulting in injury to another.
- 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