Article 1 Claim for Refund
Article 2 Suit for Refund
Article 3 Recovery of Erroneous Refunds
Article 4 Cancellations

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 7 - Overpayments and Refunds

  • Accumulated overdraft: means the aggregate amount, as determined from time to time by the board, by which the quantity of ground water removed by any natural or artificial means from the ground water supplies within the district during all preceding water years shall have exceeded the quantity of nonsaline water replaced therein by the replenishment of such ground water supplies in such water years by any natural or artificial means, the respective determination to be based upon reports, records, and other data or evidence found by the board to be adequate for the purpose of making such determination. See California Water Code 71683
  • Annual overdraft: means the amount, as determined by the board, by which the quantity of ground water removed by any natural or artificial means from the ground water supplies within the district during the water year exceeds the quantity of nonsaline water replaced therein by the replenishment of such ground water supplies in such water year by any natural or artificial means other than replensihment under the provisions of this article or by any other governmental agency or entity. See California Water Code 71683
  • 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.
  • Arrest: Taking physical custody of a person by lawful authority.
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Penal Code 7
  • 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
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corruptly: import s a wrongful design to acquire or cause some pecuniary or other advantage to the person guilty of the act or omission referred to, or to some other person. See California Penal Code 7
  • County: includes city and county. See California Water Code 14
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • Fiscal year: means the period commencing on July 1st of one calendar year and ending on June 30th of the calendar year immediately following. See California Water Code 71683
  • Fraud: Intentional deception resulting in injury to another.
  • Ground water: means nonsaline water beneath the surface of the ground, whether or not flowing through known and definite channels. See California Water Code 71683
  • 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
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • 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.
  • Makeup water: means water of useable quality for ground water recharge required to be delivered to downstream users pursuant to a court judgment. See California Water Code 71683
  • Nonsaline water: means water which has less than 1,000 parts of chlorides to 1,000,000 parts of water. See California Water Code 71683
  • 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.
  • Operator: means the person or persons operating a water-producing facility. See California Water Code 71683
  • Owner: means the person or persons owning any water-producing facility or any interest therein other than a lien to secure the payment of a debt or other obligation. See California Water Code 71683
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Person: means any public agency or public corporation, whether federal, state, or local, or any private corporation, firm, partnership, individual, or group of individuals and includes a district levying a water replenishment assessment hereunder. See California Water Code 71683
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • 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.
  • Producer: means any person or operator producing ground water within the boundaries of the district. See California Water Code 71683
  • producing: means the extraction or extracting of ground water, by pumping or any other method, from shafts, tunnels, wells (including, but not limited to, abandoned oil wells), excavations, or other sources of such ground water, for domestic, municipal, irrigation, industrial, or other beneficial use, except that such terms shall not mean or include the extraction or extracting of ground water incidentally produced with oil in the production of oil or gas nor the extraction or extracting of ground water incidentally produced in a bona fide mining operation or in the bona fide construction of a tunnel for railroad, highway, aqueduct, pipeline, or other useful purpose (except the production of ground water for use or sale) unless the ground water so extracted shall be used or sold by the producer for domestic, municipal, irrigation, industrial, or other beneficial purpose. See California Water Code 71683
  • 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.
  • 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.
  • 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.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • 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
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • vessel: means a vessel as defined in subdivision (c) of §. See California Penal Code 7
  • water: includes potable water and nonpotable water. See California Water Code 71611
  • Water year: means the period commencing on October 1st of one calendar year and ending on September 30th of the calendar year immediately following. See California Water Code 71683
  • Water-producing facility: means any device or method, mechanical or otherwise, for the production of ground water from the ground water supplies within the district. See California Water Code 71683
  • 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.