Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 > Chapter 7 > Article 4 - Purpose

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Commission: means the State Historical Resources Commission. See California Public Resources Code 5020.1
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the Department of Parks and Recreation. See California Public Resources Code 5020.1
• Dependent: A person dependent for support upon another.
• 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}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Office: means the State Office of Historic Preservation. See California Public Resources Code 5020.1
• 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
• Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013