Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 6 > Article 4 - Priority and Lien of Tax

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• 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.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• county: includes "city and county". See California Penal Code 7
• Lien: A claim against real or personal property in satisfaction of a debt.
• person: includes a corporation as well as a natural person. See California Penal Code 7
• 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
• 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
• will: includes codicil. See California Penal Code 7