Article 1 Returns and Payments
Article 1.1 Payment by Electronic Funds Transfer
Article 2 Deficiency Determinations
Article 4 Redeterminations
Article 5 Jeopardy Determinations

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 3

  • air gauge knife: means a device that appears to be an air gauge but has concealed within it a pointed, metallic shaft that is designed to be a stabbing instrument which is exposed by mechanical action or gravity which locks into place when extended. See California Revenue and Taxation Code 41132
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, or projectile capable of being fired from a firearm with a deadly consequence. See California Revenue and Taxation Code 41133
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • 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.
  • ballistic knife: means a device that propels a knifelike blade as a projectile by means of a coil spring, elastic material, or compressed gas. See California Revenue and Taxation Code 41137
  • 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.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • BB device: means any instrument that expels a projectile, such as a BB or a pellet, through the force of air pressure, gas pressure, or spring action, or any spot marker gun. See California Revenue and Taxation Code 41139
  • belt buckle knife: is a knife that is made an integral part of a belt buckle and consists of a blade with a length of at least two and one-half inches. See California Revenue and Taxation Code 41140
  • 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
  • body shield: means any bullet-resistant material intended to provide ballistic and trauma protection for the wearer or holder. See California Revenue and Taxation Code 41143.4
  • camouflaging firearm container: means a container that meets all of the following criteria:

    California Revenue and Taxation Code 41150

  • cane gun: means any firearm mounted or enclosed in a stick, staff, rod, crutch, or similar device, designed to be, or capable of being used as, an aid in walking, if the firearm may be fired while mounted or enclosed therein. See California Revenue and Taxation Code 41152
  • cane sword: means a cane, swagger stick, stick, staff, rod, pole, umbrella, or similar device, having concealed within it a blade that may be used as a sword or stiletto. See California Revenue and Taxation Code 41160
  • City: includes "city and county" and "incorporated town. See California Education Code 7007
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • commission: means the California Transportation Commission. See California Education Code 7054.1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Construction: includes :

    California Education Code 8091

  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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 Education Code 7005
  • County: includes "city and county. See California Education Code 94150
  • dagger: means a knife or other instrument with or without a handguard that is capable of ready use as a stabbing weapon that may inflict great bodily injury or death. See California Revenue and Taxation Code 41171.5 v2
  • Decedent: A deceased person.
  • Department: means the Department of Transportation of this state. See California Education Code 7053
  • Dependent: A person dependent for support upon another.
  • Director: means the director of the department. See California Education Code 7054
  • 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 Government Code 31831.2
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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
  • executed: when used with respect to the documents filed pursuant to this code or pursuant to regulations adopted under this code, and presented to the Secretary of State, include a document bearing a signature under subdivision (a). See California Education Code 17495
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • firearm: includes the frame or receiver of the weapon:

    California Revenue and Taxation Code 41176

  • 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.
  • flechette dart: means a dart, capable of being fired from a firearm, that measures approximately one inch in length, with tail fins that take up approximately five-sixteenths of an inch of the body. See California Revenue and Taxation Code 43057
  • Fraud: Intentional deception resulting in injury to another.
  • Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Education Code 7057
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Revenue and Taxation Code 43152.10
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Education Code 7056
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • large-capacity magazine: means any ammunition feeding device with the capacity to accept more than 10 rounds, but shall not be construed to include any of the following:

    California Revenue and Taxation Code 43155

  • leaded cane: means a staff, crutch, stick, rod, pole, or similar device, unnaturally weighted with lead. See California Revenue and Taxation Code 43157
  • 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
  • Legacy: A gift of property made by will.
  • Less lethal weapon: means any device that is designed to or that has been converted to expel or propel less lethal ammunition by any action, mechanism, or process for the purpose of incapacitating, immobilizing, or stunning a human being through the infliction of any less than lethal impairment of physical condition, function, or senses, including physical pain or discomfort. See California Revenue and Taxation Code 43158.5
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license: shall include a permit or a certificate issued by a state agency. See California Education Code 1097
  • lipstick case knife: means a knife enclosed within and made an integral part of a lipstick case. See California Revenue and Taxation Code 43172
  • machinegun: means any weapon that shoots, is designed to shoot, or can readily be restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. See California Revenue and Taxation Code 43301
  • maintenance: includes any of the following:

    California Education Code 8070

  • metal knuckles: means any device or instrument made wholly or partially of metal that is worn for purposes of offense or defense in or on the hand and that either protects the wearer's hand while striking a blow or increases the force of impact from the blow or injury to the individual receiving the blow. See California Revenue and Taxation Code 43304
  • Multiburst trigger activator: includes , but is not limited to, any of the following devices:

    California Revenue and Taxation Code 43305

  • nunchaku: means an instrument consisting of two or more sticks, clubs, bars, or rods to be used as handles, connected by a rope, cord, wire, or chain, in the design of a weapon used in connection with the practice of a system of self-defense such as karate. See California Revenue and Taxation Code 43306
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Education Code 5325
  • Person: includes a corporation as well as a natural person. See California Education Code 17496
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Education Code 7052
  • property: includes both real and personal property. See California Education Code 1012
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • 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.
  • safety: is a utomatically applied by the pistol, this feature shall not be defeated. See California Penal Code 31900
  • 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.
  • shobi-zue: means a staff, crutch, stick, rod, or pole concealing a knife or blade within it, which may be exposed by a flip of the wrist or by a mechanical action. See California Revenue and Taxation Code 43444.2
  • short-barreled rifle: means any of the following:

    California Revenue and Taxation Code 43444.3

  • short-barreled shotgun: means any of the following:

    California Revenue and Taxation Code 43445

  • shuriken: means any instrument, without handles, consisting of a metal plate having three or more radiating points with one or more sharp edges and designed in the shape of a polygon, trefoil, cross, star, diamond, or other geometric shape, for use as a weapon for throwing. See California Revenue and Taxation Code 43447
  • social services: includes in-home supportive services, protective services, and children's out-of-home care services as such services are defined by the department in order to secure maximum federal financial participation. See California Welfare and Institutions Code 12251
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 5223
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 94148
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • State Board of Equalization meeting as a public body: means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570. See California Education Code 5302
  • State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Education Code 7058
  • State Highway Account: means the State Highway Account in the State Transportation Fund. See California Education Code 8092
  • Statute: A law passed by a legislature.
  • Subdivision: means a subdivision of the section in which the term appears unless some other section is expressly mentioned. See California Education Code 17486
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trustee: A person or institution holding and administering property in trust.
  • unconventional pistol: means a firearm with both of the following characteristics:

    California Revenue and Taxation Code 43452.1

  • undetectable firearm: means any weapon that meets either of the following requirements:

    California Revenue and Taxation Code 43452.2

  • wallet gun: means any firearm mounted or enclosed in a case, resembling a wallet, designed to be or capable of being carried in a pocket or purse, if the firearm may be fired while mounted or enclosed in the case. See California Revenue and Taxation Code 43472
  • writing pen knife: means a device that appears to be a writing pen but has concealed within it a pointed, metallic shaft that is designed to be a stabbing instrument which is exposed by mechanical action or gravity which locks into place when extended or the pointed, metallic shaft is exposed by the removal of the cap or cover on the device. See California Revenue and Taxation Code 43474
  • zip gun: means any weapon or device that meets all of the following criteria:

    California Revenue and Taxation Code 43475