§ 7051 The board shall enforce the provisions of this part and may …
§ 7051.1 The board may adopt rules and regulations which provide for the …
§ 7051.2 (a) If a holder of a direct payment permit issued by the board …
§ 7051.3 (a) “Use tax direct payment permit” means a permit issued by the …
§ 7051.5 The board shall prescribe rules and regulations respecting retail …
§ 7052 The board may employ accountants, auditors, investigators, …
§ 7053 Every seller, every retailer as defined in subdivision (b) of Section …
§ 7054 The board or any person authorized in writing by it may examine the …
§ 7055 In administration of the use tax the board may require the filing of …
§ 7056 (a) (1) Excepting the information set forth on permits …
§ 7056.5 (a) Except as otherwise provided by this article or other …
§ 7056.6 (a) Except as otherwise provided by law, any person who is …
§ 7057 (a) The board may disclose to state governmental licensing …
§ 7057.5 (a) The board may disclose to state agencies identifying …
§ 7058 A certificate by the board or an employee of the board stating that a …
§ 7060 (a) The board, under regulations prescribed by the board, may …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 8 > Article 1 - Administration

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • 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.
  • 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.
  • 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.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Penal Code 7
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • peace officer: signify any one of the officers mentioned in Chapter 4. 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
  • Personal property: All property that is not real property.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • property: includes both real and personal property. See California Penal Code 7
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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: 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
  • Subpoena: A command to a witness to appear and give testimony.
  • 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