Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 4 > Article 5 - Miscellaneous

• 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.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• California Register: means the California Register of Historic Resources. See California Public Resources Code 5079.01
• Commission: means the State Historical Resources Commission. See California Public Resources Code 5079.01
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes "city and county. See California Public Resources 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
• 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.
• 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
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• 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
• 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 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
• Personal property: All property that is not real property.
• 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
• 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
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.