Chapter 1 General Provisions and Definitions
Chapter 2 The Surcharges
Chapter 3 Special Provisions and Exemptions
Chapter 4 Determination of Surcharge
Chapter 5 Overpayments and Refunds
Chapter 6 Collection of Tax
Chapter 7 Administration

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT

  • Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
  • 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.
  • AIDS: means acquired immune deficiency syndrome. See California Penal Code 7502
  • 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.
  • Amortization: Paying off a loan by regular installments.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Authority: means the High-Speed Rail Authority created pursuant to §. See California Streets and Highways Code 2704.01
  • Authority: means the California Alternative Energy and Advanced Transportation Financing Authority established pursuant to Section 26004, and any board, commission, department, or officer succeeding to the functions of the authority, or to which the powers conferred upon the authority by this division shall be given. See California Public Resources Code 26003
  • 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.
  • 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.
  • Bequest: Property gifted by will.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Bodily fluids: means blood, semen, or any other bodily fluid identified by either the federal Centers for Disease Control and Prevention or State Department of Public Health in appropriate regulations as capable of transmitting HIV or hepatitis B or C. See California Penal Code 7502
  • 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
  • Chambers: A judge's office.
  • Child: means an individual under 18 years of age. See California Welfare and Institutions Code 18951
  • Child abuse: as used in this chapter means a situation in which a child suffers from any one or more of the following:

    California Welfare and Institutions Code 18951

  • City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Committee: means the Passenger Rail Finance Committee created pursuant to Section 2701. See California Streets and Highways Code 2701.01
  • Committee: means the High-Speed Passenger Train Finance Committee created pursuant to Section 2704. See California Streets and Highways Code 2704.01
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Community corrections: means the placement of persons convicted of a felony offense under probation supervision, mandatory supervision, or postrelease community supervision for a specified period. See California Penal Code 1229
  • Community corrections program: means a program established pursuant to this act consisting of a system of services for felony offenders under local supervision dedicated to all of the following goals:

    California Penal Code 1229

  • Construction: includes :

    California Streets and Highways Code 29

  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • 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.
  • Correctional institution: means any state prison, county jail, city jail, Division of Juvenile Justice facility, county- or city-operated juvenile facility, including juvenile halls, camps, or schools, or any other state or local correctional institution, including a court facility. See California Penal Code 7502
  • Corridor: means a portion of the high-speed train system as described in Section 2704. See California Streets and Highways Code 2704.01
  • 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
  • Counseling: means counseling by a licensed physician and surgeon, registered nurse, or other health professional who meets guidelines which shall be established by the State Department of Public Health for purposes of providing counseling on AIDS and hepatitis B and C to inmates, persons in custody, and other persons pursuant to this title. See California Penal Code 7502
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • county: includes "city and county". See California Penal Code 7
  • County: includes "city and county. See California Corporations Code 14
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Streets and Highways Code 14
  • county highway: means any highway which is:

    California Streets and Highways Code 25

  • CPO: means the chief probation officer for the county or city and county in which an adult offender is subject to probation for the conviction of a felony offense. See California Penal Code 1229
  • 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 Welfare and Institutions Code 17.1
  • Custody: means physical custody or legal custody or both, under any applicable tribal law or tribal custom or state law. See California Welfare and Institutions Code 224.1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • daytime: means the period between sunrise and sunset, and the word "nighttime" means the period between sunset and sunrise. See California Penal Code 7
  • Decedent: A deceased person.
  • Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
  • Department: means the Department of Transportation. See California Streets and Highways Code 2701.01
  • department: whenever used in this code , unless the context otherwise requires, means the State Department of Education. See California Education Code 89
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Director: means the director of the department. See California Streets and Highways Code 21
  • directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 5047
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Evidence-based practices: refers to supervision policies, procedures, programs, and practices demonstrated by scientific research to reduce recidivism among individuals under local supervision. See California Penal Code 1229
  • Evidence-based practices: refers to supervision policies, procedures, programs, and practices demonstrated by scientific research to reduce recidivism among individuals under probation, parole, or post release supervision. See California Penal Code 17.5
  • executed: when used with respect to the documents filed pursuant to this code or pursuant to regulations adopted under this code, and presented to the Secretary of State, include a document bearing a signature under subdivision (a). See California Corporations Code 17.1
  • Executor: A male person named in a will to carry out the decedent
  • 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.
  • Family resource center: means an entity providing family-centered and family-strengthening services that are embedded in communities, culturally sensitive, and include cross-system collaboration to assist in transforming families and communities through reciprocity and asset development based on impact-driven and evidence-informed approaches with the goal of preventing child abuse and neglect and strengthening children and families. See California Welfare and Institutions Code 18951
  • Fiduciary: A trustee, executor, or administrator.
  • Financial assistance: includes , but is not limited to, loans, loan loss reserves, interest rate reductions, proceeds of bonds issued by the authority, bond insurance, loan guarantees or other credit enhancements or liquidity facilities, contributions of money, or a combination thereof, as determined by, and approved by the resolution of, the board. See California Public Resources Code 26003
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Streets and Highways Code 23.5
  • Fund: means the Passenger Rail Bond Fund created pursuant to Section 2701. See California Streets and Highways Code 2701.01
  • Fund: means the High-Speed Passenger Train Bond Fund created pursuant to Section 2704. See California Streets and Highways Code 2704.01
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • High-speed train: means a passenger train capable of sustained revenue operating speeds of at least 200 miles per hour where conditions permit those speeds. See California Streets and Highways Code 2704.01
  • High-speed train system: means a system with high-speed trains and includes, but is not limited to, the following components: right-of-way, track, power system, rolling stock, stations, and associated facilities. See California Streets and Highways Code 2704.01
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • HIV: means the etiologic virus of AIDS. See California Penal Code 7502
  • HIV testing: means any clinical laboratory test approved by the federal Food and Drug Administration for HIV, component of HIV, or antibodies to HIV. See California Penal Code 7502
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Inmate: means any of the following:

    California Penal Code 7502

  • 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
  • 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
  • Law enforcement employee: means correctional officers, peace officers, and other staff of a correctional institution, California Highway Patrol officers, county sheriff's deputies, city police officers, parole officers, probation officers, and city, county, or state employees including but not limited to, judges, bailiffs, court personnel, prosecutors and staff, and public defenders and staff, who, as part of the judicial process involving an inmate of a correctional institution, or a person charged with a crime, including a minor charged with an offense for which he or she may be made a ward of the court under §. See California Penal Code 7502
  • 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
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local supervision: means the supervision of an adult felony offender on probation, mandatory supervision, or postrelease community supervision. See California Penal Code 1229
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • 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 Penal Code 19.9
  • Match: as used in this chapter , means to provide for the payment of the cost of any project to the extent that such cost is not to be reimbursed from federal funds. See California Streets and Highways Code 2537
  • Match: as used in this chapter , means to provide for the payment of the cost of any project to the extent that such cost is not to be reimbursed from federal funds. See California Streets and Highways Code 2413
  • Minor: means a person under 15 years of age. See California Penal Code 7502
  • month: shall mean a calendar month. See California Revenue and Taxation Code 41008
  • 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.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Multidisciplinary personnel: means a team of three or more people who are trained in the prevention, identification, management, or treatment of child abuse or neglect cases and who are qualified to provide a broad range of services related to child abuse or neglect. See California Welfare and Institutions Code 18951
  • negligently: import a want of such attention to the nature or probable consequences of the act or omission as a prudent man ordinarily bestows in acting in his own concerns. See California Penal Code 7
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • 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: A promise to tell the truth.
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Parent: means a person who exercises care, custody, and control of the child as established by law. See California Welfare and Institutions Code 18951
  • 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 Revenue and Taxation Code 28.5
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • 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.
  • 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.
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • 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.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Project: means a land, building, improvement to the land or building, rehabilitation, work, property, or structure, real or personal, stationary or mobile, including, but not limited to, machinery and equipment utilized in the state, whether or not in existence or under construction, that utilizes, or is designed to utilize, an alternative source, or that is utilized for the design, technology transfer, manufacture, production, assembly, distribution, or service of advanced transportation technologies or alternative source components. See California Public Resources Code 26003
  • 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.
  • 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.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Penal Code 7
  • Service of process: The service of writs or summonses to the appropriate party.
  • social worker: shall include the juvenile probation officer or the person who is both the juvenile probation officer and the adult probation officer, and any social worker in a county welfare department or any social worker in a California Indian tribe or any out-of-state Indian tribe that has reservation land that extends into the state that has authority, pursuant to an agreement with the department concerning child welfare services or foster care payments under the Aid to Families with Dependent Children program when supervising dependent children of the juvenile court pursuant to Section 272 by order of the court under Section 300, and the term "department of probation" shall mean the department of juvenile probation or the department wherein the services of juvenile and adult probation are both performed. See California Welfare and Institutions Code 215
  • Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
  • spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • 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
  • State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Streets and Highways Code 24
  • 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 the term appears unless some other section is expressly mentioned. See California Corporations Code 10
  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: includes mark. See California Revenue and Taxation Code 18
  • Summons: Another word for subpoena used by the criminal justice system.
  • Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013
  • surcharges: as used in this part , refers to two separate charges, one related to 911 service and one related to 988 service. See California Revenue and Taxation Code 41013
  • 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.
  • 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.
  • Trustee: A person or institution holding and administering property in trust.
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Usable segment: means a portion of a corridor that includes at least two stations. See California Streets and Highways Code 2704.01
  • vessel: means a vessel as defined in subdivision (c) of §. See California Penal Code 7
  • 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: 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 Penal Code 7