Article 1 Suit for Tax
Article 2 Judgment for Tax
Article 3 Warrant for Collection
Article 4 Seizure and Sale
Article 5 Miscellaneous

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 4 - Collection of Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authority: means the High-Speed Rail Authority created pursuant to §. See California Streets and Highways Code 2704.01
  • 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 Historic Resources. See California Public Resources Code 5079.01
  • 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 5079.01
  • Committee: means the High-Speed Passenger Train Finance Committee created pursuant to Section 2704. See California Streets and Highways Code 2704.01
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • 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 Streets and Highways Code 14
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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
  • director: means the State Director of Health Services. See California Welfare and Institutions Code 14061
  • 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:
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the California Heritage Fund created pursuant to Section 5079. See California Public Resources Code 5079.01
  • Fund: means the High-Speed Passenger Train Bond Fund created pursuant to Section 2704. See California Streets and Highways Code 2704.01
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • 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 5079.01
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • 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.
  • Nonprofit organization: means any private, nonprofit organization, existing under Section 501(c)(3) of the United States Internal Revenue Code, that has, among its principal charitable purposes, the preservation of historic resources for cultural, scientific, historic, educational, recreational, agricultural, or scenic opportunities. See California Public Resources Code 5079.01
  • 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 5079.01
  • 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 Revenue and Taxation Code 28.5
  • 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
  • Personal property: All property that is not real property.
  • 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.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Preservation: means identification, evaluation, recordation, documentation, curation, acquisition, protection, management, rehabilitation, restoration, stabilization, maintenance, and reconstruction, or any combination of those activities. See California Public Resources Code 5079.01
  • 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.
  • Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • Stewardship: means the development and implementation of programs for the proper care, interpretation, and repose of items of historic and cultural value. See California Public Resources Code 5079.01
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.