Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 4 > Article 4 - Determinations if No Return Made

• County: includes "city and county. See California Public Resources Code 14
• department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
• Fraud: Intentional deception resulting in injury to another.
• Grantor: The person who establishes a trust and places property into it.
• 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
• 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.
• 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
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.