California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 7 > Article 4 – Cancellations
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| § 6981 | If any amount has been illegally determined either by the person … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 7 > Article 4 - Cancellations
- 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
- 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