Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 24 > Chapter 3 > Article 1 - Returns and Payments

• 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
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
• 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.
• Fund: means the Parklands Fund of 1980. See California Public Resources Code 5096.144
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• 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.
• 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
• Program: means the Parklands Acquisition and Development Program established by this chapter. See California Public Resources Code 5096.144
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• Statute: A law passed by a legislature.