Chapter 1 General Provisions and Definitions
Chapter 2 Imposition of Tax
Chapter 2.5 Aircraft Jet Fuel Tax
Chapter 3 Exemptions
Chapter 4 Licenses and Bonds
Chapter 5 Determinations and Payments
Chapter 6 Collection of Tax
Chapter 7 Overpayments and Refunds
Chapter 8 Administration
Chapter 9 Records
Chapter 10 Distribution of Proceeds
Chapter 11 Violations
Chapter 12 Metropolitan Transportation Commission

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • agency: means any city, county, district, joint powers authority, or other political subdivision of the state involved with water management. See California Water Code 12927
  • Alternative dispute resolution: means mediation, arbitration, conciliation, or other nonjudicial procedure that involves a neutral party in the decisionmaking process. See California Education Code 41036
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annexing district: means a water conservation district which has been petitioned by a petitioning district to be annexed thereto. See California Water Code 75940
  • Appraisal: A determination of property value.
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessee: means the person to whom property or a tax is assessed. See California Education Code 5320
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Assistive technology: means any item, piece of equipment, or product system, whether acquired commercially, modified, or customized, that is used to increase, maintain, or improve functional capabilities of individuals with disabilities, and any service that directly assists an individual with a disability in the selection, acquisition, or use of the item, equipment, or product system. See California Welfare and Institutions Code 19461
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • average daily attendance: means the average daily attendance used to compute a school district's second principal apportionment. See California Education Code 41860
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bailiff: a court officer who enforces the rules of behavior in courtrooms.
  • 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.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Board: means the State Water Resources Control Board. See California Water Code 12929.2
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • Bonds: means indebtedness and securities of any kind or class, including bonds, notes, bond anticipation notes, and commercial paper. See California Welfare and Institutions Code 10067
  • 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 Education Code 1012
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • Commission: means the Metropolitan Transportation Commission created by Title 7. See California Welfare and Institutions Code 10067
  • Committee: means the Water Conservation Finance Committee created pursuant to Section 12879. See California Water Code 12879.2
  • Conference report: The compromise product negotiated by the conference committee. The "conference report" is submitted to each chamber for its consideration, such as approval or disapproval.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controller: means the State Controller. See California Education Code 5303
  • county: includes "city and county". See California Education Code 1012
  • County: includes city and county. See California Education Code 5228
  • County: includes city and county. See California Education Code 14004.5
  • County: includes "city and county. See California Education Code 94150
  • creditor: means a person who has a claim, as defined in Section 3439. See California Education Code 42623
  • Creditor: means "creditor" as defined in Section 3439. See California Education Code 42637
  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Education Code 94155
  • daytime: means the period between sunrise and sunset, and the word "nighttime" means the period between sunset and sunrise. See California Education Code 1012
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Rehabilitation. See California Welfare and Institutions Code 19461
  • Department: means the Department of Water Resources. See California Water Code 12929.2
  • Devise: To gift property by will.
  • Diagnosed mental disorder: includes a congenital or acquired condition affecting the emotional or volitional capacity that predisposes the person to the commission of criminal sexual acts in a degree constituting the person a menace to the health and safety of others. See California Welfare and Institutions Code 6600
  • director: refer to the Department of Rehabilitation and the Director of Rehabilitation, respectively, unless the context otherwise requires. See California Welfare and Institutions Code 19002
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distribute: means transfer possession of, whether with or without consideration. See California Revenue and Taxation Code 8261
  • Docket: A log containing brief entries of court proceedings.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • electronic funds transfer: means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to credit or debit an account. See California Water Code 12922
  • Eligible county: means a county which meets both of the following requirements:

    California Water Code 12681.2

  • Eligible county: means a county that meets both of the following requirements:

    California Water Code 12688

  • Eligible county: means a county which meets both of the following requirements:

    California Water Code 12832

  • Eligible persons: means any of the following, provided that household income does not exceed the level prescribed for moderate-income families by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code:

    California Welfare and Institutions Code 19461

  • Eligible property: means real property and any manufactured home which has received the homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986, and which is located in an eligible county. See California Water Code 12681.2
  • Eligible property: means real property and any manufactured home, including any new construction that was completed or any change in ownership that occurred prior to the date of the disaster that meets both of the following requirements:

    California Water Code 12688

  • Eligible property: means real property and any manufactured home, including any new construction which was completed or any change in ownership which occurred prior to October 17, 1989, which meets both of the following requirements:

    California Water Code 12832

  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Enforcement action: means a civil action or proceeding, other than a cross-complaint, for any of the following purposes:

    California Education Code 41036

  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Environmental Water Program: means the Environmental Water Program created pursuant to Article 3 (commencing with Section 12929. See California Water Code 12929.2
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570. See California Education Code 5302
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Exhibit: means show. See California Revenue and Taxation Code 8261
  • Feasibility report: means such report on the feasibility of a public agency's proposed project as the department may require the public agency to file with the department in support of an application by the public agency under this chapter for a loan for the construction of the proposed project. See California Water Code 12881.2
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Flood control project: means any project heretofore or hereafter adopted and authorized by the Congress requiring local cooperation for flood control purposes. See California Water Code 12801
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the 1988 Water Conservation Fund created pursuant to Section 12879. See California Water Code 12879.2
  • Fund: means the California Water Fund. See California Water Code 12901
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • home-to-school transportation: includes all of the following:

    California Education Code 41850

  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • 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.
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intestate: Dying without leaving a will.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • 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 Education Code 1012
  • Knowingly: means being aware of the character of the matter or live conduct. See California Revenue and Taxation Code 8261
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • 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 Education Code 1097
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Education Code 1012
  • 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 Education Code 1012
  • mandatory supervision: shall mean the portion of a defendant's sentenced term during which time he or she is supervised by the county probation officer pursuant to subparagraph (B) of paragraph (5) of subdivision (h) of Section 1170. See California Education Code 1094
  • Matter: means any book, magazine, newspaper, or other printed or written material, or any picture, drawing, photograph, motion picture, or other pictorial representation, or any statue or other figure, or any recording, transcription, or mechanical, chemical, or electrical reproduction, or any other article, equipment, machine, or material. See California Revenue and Taxation Code 8261
  • Mono Lake Basin: means Mono Lake and its watershed. See California Water Code 12929.2
  • Mono Lake Committee: means the California nonprofit citizens organization formed to save Mono Lake. See California Water Code 12929.2
  • month: means a calendar month, unless otherwise expressed. See California Education Code 1012
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • negotiable paper: means checks, drafts, and money orders. See California Water Code 12923
  • newspaper: means a newspaper of general circulation. See California Education Code 5344
  • Next property tax installment payment date: means December 10 or April 10, whichever date occurs first after the last date on which the eligible property was damaged. See California Water Code 12688
  • 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.
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Education Code 5230
  • 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.
  • Obscene live conduct: means any physical human body activity, whether performed or engaged in alone or with other persons, including but not limited to singing, speaking, dancing, acting, simulating, or pantomiming, taken as a whole, that to the average person, applying contemporary statewide standards, appeals to the prurient interest and is conduct that, taken as a whole, depicts or describes sexual conduct in a patently offensive way and that, taken as a whole, lacks serious literary, artistic, political, or scientific value. See California Revenue and Taxation Code 8261
  • Obscene matter: means matter, taken as a whole, that to the average person, applying contemporary statewide standards, appeals to the prurient interest, that, taken as a whole, depicts or describes sexual conduct in a patently offensive way, and that, taken as a whole, lacks serious literary, artistic, political, or scientific value. See California Revenue and Taxation Code 8261
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • 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.
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Education Code 5325
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Education Code 1012
  • person: includes a corporation as well as a natural person. See California Education Code 1012
  • Person: means any individual, partnership, firm, association, corporation, limited liability company, or other legal entity. See California Revenue and Taxation Code 8261
  • 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 Education Code 5300
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Education Code 17413
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Education Code 1012
  • Personal property: All property that is not real property.
  • Petitioning district: means a water conservation district which proposes to petition or which has petitioned another water conservation district to annex its territory to that other water conservation district. See California Water Code 75940
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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.
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • 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.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Predatory: means an act is directed toward a stranger, a person of casual acquaintance with whom no substantial relationship exists, or an individual with whom a relationship has been established or promoted for the primary purpose of victimization. See California Welfare and Institutions Code 6600
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Project: means any dam, reservoir, or other construction or improvement by a public agency for the diversion, storage, or distribution of water primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes. See California Water Code 12881.2
  • Project: means any project constructed by a public agency, as defined by Section 12880, by the State, or by the State in co-operation with the Federal Government, for the development, utilization, and distribution of the water resources of the State, including all necessary or convenient property, works, and facilities. See California Water Code 12901
  • Project: means land and facilities for artificial groundwater recharge through methods which include, but are not limited to, (1) percolation using basins, pits, ditches and furrows, modified streambed, flooding, and well injection or (2) in-lieu recharge. See California Water Code 12927
  • property: includes both real and personal property. See California Education Code 1012
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public agency: means any state agency, county, city and county, city, or district of the State, except the department. See California Water Code 12801
  • Public agency: means any city, county, district or other political subdivision of the state. See California Water Code 12881.2
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Region: means the region comprising the commission's jurisdiction, prescribed by Section 66502 of the Government Code. See California Welfare and Institutions Code 10067
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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.
  • Sexually violent offense: means the following acts when committed by force, violence, duress, menace, fear of immediate and unlawful bodily injury on the victim or another person, or threatening to retaliate in the future against the victim or any other person, and that are committed on, before, or after the effective date of this article and result in a conviction or a finding of not guilty by reason of insanity, as defined in subdivision (a): a felony violation of Section 261, 262, 264. See California Welfare and Institutions Code 6600
  • Sexually violent predator: means a person who has been convicted of a sexually violent offense against one or more victims and who has a diagnosed mental disorder that makes the person a danger to the health and safety of others in that it is likely that he or she will engage in sexually violent criminal behavior. See California Welfare and Institutions Code 6600
  • special education transportation: means either of the following:

    California Education Code 41850

  • spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 1012
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 5223
  • 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 Education Code 1012
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 5090
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
  • State Board of Equalization meeting as a public body: means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570. See California Education Code 5302
  • state property: means all real property, or part thereof, owned, leased, rented, or otherwise controlled or occupied by any department or other agency or body of this state. See California Welfare and Institutions Code 19625
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 5028
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 14002.05
  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: includes mark when the signer or subscriber can not write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Education Code 94154
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Transfer: means every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with an asset or an interest in an asset, and includes payment of money, release, lease, license, and creation of a lien or other encumbrance. See California Education Code 42289.6
  • Transfer: means "transfer" as defined in Section 3439. See California Education Code 42637
  • Transferee: means the person to whom property was transferred or an obligation was incurred, or the successors or assigns of the person. See California Education Code 42637
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Education Code 14022.5
  • Verdict: The decision of a petit jury or a judge.
  • Water Quality Program: means the Water Quality program created pursuant to Article 4 (commencing with Section 12929. See California Water Code 12929.2
  • 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 Education Code 1012
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Education Code 1012
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.