California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 2 > Article 3 – Registration
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| § 41040 | Every service supplier or seller in this state shall register with … |
| § 41041 | (a) When necessary to ensure compliance with this part, the … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 2 > Article 3 - Registration
- Appraisal: A determination of property value.
- County: includes "city and county. See California Public Resources Code 14
- Deed: The legal instrument used to transfer title in real property from one person to another.
- department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
- 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.
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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