Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 5 > Article 3 - Recovery of Erroneous Refunds

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes "city and county. See California Public Resources Code 14
• County: includes city and county. See California Revenue and Taxation Code 15
• Fraud: Intentional deception resulting in injury to another.
• Historical resource preservation project: is a product, facility, or project designed to preserve an historical resource that is listed, or formally determined eligible for listing, in the National Register of Historic Places or the California Register, or designated as a historical landmark or point of historical interest. See California Public Resources Code 5079.01
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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
• Office: means the State Office of Historic Preservation. See California Public Resources Code 5079.01
• 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
• 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
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• 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.