§ 43151 (a) The fee imposed pursuant to Section 25174.1 of the Health …
§ 43152 (a) The board shall establish and annually submit to each …
§ 43152.6 (a) The fee imposed pursuant to Section 25205.2 of the Health …
§ 43152.7 (a) The fee imposed pursuant to Section 25205.5 of the Health …
§ 43152.8 (a) The department shall notify the board of the occurrence of …
§ 43152.9 (a) The fee imposed pursuant to Section 25205.6 of the Health …
§ 43152.10 The fees collected and administered under Sections 43053 and 43054 …
§ 43152.11 (a) The surcharge imposed pursuant to Section 25205.9 of the …
§ 43152.12 (a) In addition to the requirements imposed pursuant to Section …
§ 43152.13 (a) The fee imposed pursuant to Section 105190 of the Health and …
§ 43152.14 The fee imposed pursuant to Section 105310 of the Health and Safety …
§ 43152.15 (a) In addition to the requirements imposed pursuant to Sections …
§ 43152.16 (a) The board shall issue refunds, if directed to do so by the …
§ 43153 The board, if it deems it necessary in order to facilitate the …
§ 43154 (a) Except as provided in subdivision (b), the board for good …
§ 43155 (a) Any person who fails to pay any tax or prepayment, except …
§ 43155.5 (a) If the board finds, taking into account all facts and …
§ 43157 (a) If the board finds that a person’s failure to make a timely …
§ 43158 If the board finds that a person’s failure to make a timely return or …
§ 43158.5 (a) The board, in its discretion, may relieve all or any part of …
§ 43159 (a) If the board finds that a person’s failure to make a timely …
§ 43159.1 (a) Under regulations prescribed by the board, except for a fee …
§ 43159.2 (a) Under regulations prescribed by the board, with respect to a …
§ 43160 Every person who is required to file the returns and make the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 3 > Article 1

  • Allegation: something that someone says happened.
  • 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.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Penal Code 7
  • 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 Penal Code 7
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distribute: means transfer possession of, whether with or without consideration. See California Penal Code 311
  • 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.
  • Exhibit: means show. See California Penal Code 311
  • Felony: A crime carrying a penalty of more than a year in prison.
  • 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.
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • Knowingly: means being aware of the character of the matter or live conduct. See California Penal Code 311
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Matter: means any book, magazine, newspaper, or other printed or written material, or any picture, drawing, photograph, motion picture, or other pictorial representation, or any statue or other figure, or any recording, transcription, or mechanical, chemical, or electrical reproduction, or any other article, equipment, machine, or material. See California Penal Code 311
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Obscene live conduct: means any physical human body activity, whether performed or engaged in alone or with other persons, including but not limited to singing, speaking, dancing, acting, simulating, or pantomiming, taken as a whole, that to the average person, applying contemporary statewide standards, appeals to the prurient interest and is conduct that, taken as a whole, depicts or describes sexual conduct in a patently offensive way and that, taken as a whole, lacks serious literary, artistic, political, or scientific value. See California Penal Code 311
  • Obscene matter: means matter, taken as a whole, that to the average person, applying contemporary statewide standards, appeals to the prurient interest, that, taken as a whole, depicts or describes sexual conduct in a patently offensive way, and that, taken as a whole, lacks serious literary, artistic, political, or scientific value. See California Penal Code 311
  • 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 Revenue and Taxation Code 28.5
  • 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.
  • 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: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: means any individual, partnership, firm, association, corporation, limited liability company, or other legal entity. See California Penal Code 311
  • property: includes both real and personal property. See California Penal Code 7
  • Service of process: The service of writs or summonses to the appropriate party.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • 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 Revenue and Taxation Code 20.5
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • will: includes codicil. See California Penal Code 7