§ 41095 (a) Any person who fails to pay any surcharge to the state or …
§ 41095.5 (a) If the department finds, taking into account all facts and …
§ 41096 (a) If the department finds that a person’s failure to make a …
§ 41097 (a) If the department finds that a person’s failure to make a …
§ 41097.5 (a) The department, in its discretion, may relieve all or any …
§ 41098 (a) If the department finds that a person’s failure to make a …
§ 41099 (a) Under regulations prescribed by the department, …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 4 > Article 6 - Interest and Penalties

  • Arrest: Taking physical custody of a person by lawful authority.
  • County: includes "city and county. See California Public Resources Code 14
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • 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