Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 2 - The Hazardous Substances Tax

• 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
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• 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}
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
• commission: means the California Transportation Commission. See California Streets and Highways Code 22
• Concession: as used in this article , does not include those premises at El Pueblo de Los Angeles State Historic Park which are primarily rented and used for offices, banking, or storage. See California Public Resources Code 5038.3
• Construction: includes :

  California Streets and Highways Code 29

• Contract: A legal written agreement that becomes binding when signed.
• 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.
• County: includes "city and county. See California Welfare and Institutions Code 14
• County: includes "city and county. See California Public Resources Code 14
• County: includes "city and county. See California Streets and Highways 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
• department: means the State Department of Health Services. See California Welfare and Institutions Code 14062
• Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
• director: means the State Director of Health Services. See California Welfare and Institutions Code 14061
• 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}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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.
• Fraud: Intentional deception resulting in injury to another.
• highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• 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 2537
• Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
• Oversight: Committee review of the activities of a Federal agency or program.
• 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