Article 1 Regulations, Records and Reports
Article 2 Disposition of Proceeds
Article 2.5 Violations
Article 3 Notices
Article 4 Purpose
Article 5 The California Taxpayers’ Bill of Rights

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 7 - Administration

  • 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
  • Arrest: Taking physical custody of a person by lawful authority.
  • 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.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • California Register: means the California Register of Historical Resources. See California Public Resources Code 5020.1
  • City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
  • Commission: means the State Historical Resources Commission. See California Public Resources Code 5020.1
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Construction: includes :

    California Streets and Highways Code 29

  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes "city and county. See California Corporations Code 14
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Streets and Highways Code 14
  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
  • 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
  • department: means the State Department of Health Services. See California Welfare and Institutions Code 14062
  • Department: means the Department of Parks and Recreation. See California Public Resources Code 5020.1
  • Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
  • Dependent: A person dependent for support upon another.
  • director: means the State Director of Health Services. See California Welfare and Institutions Code 14061
  • Director: means the Director of Parks and Recreation. See California Public Resources Code 5020.1
  • Director: means the director of the department. See California Streets and Highways Code 21
  • directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 5047
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Donor: The person who makes a gift.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Ex officio: Literally, by virtue of one's office.
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • Folklife: means traditional expressive culture shared within familial, ethnic, occupational, or regional groups and includes, but is not limited to, technical skill, language, music, oral history, ritual, pageantry, and handicraft traditions which are learned orally, by imitation, or in performance, and are generally maintained without benefit of formal instruction or institutional direction. See California Public Resources Code 5020.1
  • Fraud: Intentional deception resulting in injury to another.
  • fund: means the Parks Project Revolving Fund. See California Public Resources Code 5019.10
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • Historic district: means a definable unified geographic entity that possesses a significant concentration, linkage, or continuity of sites, buildings, structures, or objects united historically or aesthetically by plan or physical development. See California Public Resources Code 5020.1
  • Historical landmark: means any historical resource which is registered as a state historical landmark pursuant to Section 5021. See California Public Resources Code 5020.1
  • Historical resource: includes , but is not limited to, any object, building, structure, site, area, place, record, or manuscript which is historically or archaeologically significant, or is significant in the architectural, engineering, scientific, economic, agricultural, educational, social, political, military, or cultural annals of California. See California Public Resources Code 5020.1
  • Legacy: A gift of property made by will.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • Match: as used in this chapter , means to provide for the payment of the cost of any project to the extent that such cost is not to be reimbursed from federal funds. See California Streets and Highways Code 2413
  • Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
  • National Register of Historic Places: means the official federal list of districts, sites, buildings, structures, and objects significant in American history, architecture, archaeology, engineering, and culture as authorized by the National Historic Preservation Act of 1966 (16 U. See California Public Resources Code 5020.1
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: means the State Office of Historic Preservation. See California Public Resources Code 5020.1
  • Officer: means the State Historic Preservation Officer. See California Public Resources Code 5020.1
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • 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
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Point of historical interest: means any historical resource which is registered as a point of historical interest pursuant to Section 5021. See California Public Resources Code 5020.1
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Quorum: The number of legislators that must be present to do business.
  • 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.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • State Historic Resources Inventory: means the compilation of all identified, evaluated, and determined historical resources maintained by the office and specifically those resources evaluated in historical resource surveys conducted in accordance with criteria established by the office, formally determined eligible for, or listed in, the National Register of Historic Places, or designated as historical landmarks or points of historical interest. See California Public Resources Code 5020.1
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Substantial adverse change: means demolition, destruction, relocation, or alteration such that the significance of an historical resource would be impaired. See California Public Resources Code 5020.1
  • 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.