California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 1 – General Provisions and Definitions
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 1 - General Provisions and Definitions
- 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.
- bonds: means revenue bonds, notes, refunding bonds, refunding notes, bond anticipation notes, certificates of indebtedness, and other evidences of indebtedness payable from the sources provided in this chapter. See California Water Code 11700
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- 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.
- 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 Revenue and Taxation Code 15
- month: shall mean a calendar month. See California Revenue and Taxation Code 41008
- 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: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- 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
- Trustee: A person or institution holding and administering property in trust.