Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 6 - Administration

• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• 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.
• 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.
• 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}
• Board: means the State Public Works Board. See California Public Resources Code 5080.02
• 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
• Commission: means the State Park and Recreation Commission. See California Public Resources Code 5080.02
• Construction: includes :

  California Streets and Highways Code 29

• Contract: means a contract for the construction, maintenance, and operation of a concession. See California Public Resources Code 5080.02
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• 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 Welfare and Institutions Code 14
• County: includes "city and county. See California Public Resources Code 14
• County: includes "city and county. See California Streets and Highways Code 14
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• 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
• Department: means the State Department of Health Services. See California Welfare and Institutions Code 14125.1
• Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• 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.
• executive officer of the board: means the director of 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 §. See California Revenue and Taxation Code 20.5
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fiduciary: A trustee, executor, or administrator.
• 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.
• 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
• 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
• Incontinence medical supplies: means disposable medical supplies that are covered benefits under the Medi-Cal program pursuant to subdivision (s) of Section 14132 when prescribed by a physician for the treatment of individuals who are incontinent. See California Welfare and Institutions Code 14125.1
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• maintenance: includes any of the following:

  California Streets and Highways Code 27

• Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• 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
• official grade: when used in this division shall mean the grade so established, changed, or modified. See California Streets and Highways Code 5150.5
• Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
• Plaintiff: The person who files the complaint in a civil lawsuit.
• 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
• Public agency: means a federal agency, state agency, city, county, district, association of governments, joint powers agency, or tribal organization. See California Public Resources Code 5079.01
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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.
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subpoena: A command to a witness to appear and give testimony.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Venue: The geographical location in which a case is tried.