Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 5 > Article 4 - Recovery of Erroneous Refunds

• 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.
• 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.