§ 41050 (a) The surcharges imposed by subparagraph (A) of paragraph (1) …
§ 41051 The surcharges imposed by this part and the amounts thereof required …
§ 41052 (a) On or before the last day of the second month following each …
§ 41052.1 The department may require the payment of the amount due and the …
§ 41053 The person required to file the return shall deliver the return …
§ 41053.1 (a) Notwithstanding Sections 41053 and 41055, the surcharge …
§ 41054 (a) Except as provided in subdivision (b), the department, for …
§ 41054.5 (a) Subject to subdivision (c), if the Governor issues a state …
§ 41055 All amounts required to be paid to the state under this part shall be …
§ 41056 The service supplier and seller shall maintain records as may be …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 4 > Article 1 - Due and Payable Dates

  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • 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.
  • 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.
  • 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
  • month: shall mean a calendar month. See California Revenue and Taxation Code 41008
  • 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.
  • 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.
  • 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.
  • subscription: includes mark. See California Revenue and Taxation 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