California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 7 > Article 1 – Regulations, Records and Reports
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 7 > Article 1 - Regulations, Records and Reports
- 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
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Conviction: A judgement of guilt against a criminal defendant.
- County: includes "city and county. See California Public Resources Code 14
- 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.
- 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.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- 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
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
- Subpoena: A command to a witness to appear and give testimony.
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.