Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 24 > Chapter 3 > Article 2 - Deficiency Determinations

• 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
• Coastal resources: means those land and water areas within the coastal zone, as defined in subdivisions (a) and (b) of Section 31006, and within the Santa Monica Mountains Zone, as described in Section 33105, which are suitable for public park, beach, or recreational purposes, including, but not limited to, areas of historical significance and areas of open space that complement park, beach, or recreational areas, or which are suitable for the preservation of coastal resource values. See California Public Resources Code 5096.228
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the 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 Public Resources Code 14
• Decedent: A deceased person.
• department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
• District: means any district authorized to provide park, recreational, or open-space services, or a combination of those services, except a school district. See California Public Resources Code 5096.228
• 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 Parklands Fund of 1984. See California Public Resources Code 5096.228
• Inland resources: means those land and water areas not included in the definition of coastal resources. See California Public Resources Code 5096.228
• 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 of 1984 established by this chapter. See California Public Resources Code 5096.228
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Sacramento-San Joaquin Delta: means those land and water areas defined in §. See California Public Resources Code 5096.228
• Statute: A law passed by a legislature.
• Stewardship: means the development and implementation of major programs for the protection, rehabilitation, restoration, and enhancement of the basic natural systems and outstanding scenic features of the state park system. See California Public Resources Code 5096.228
• Summons: Another word for subpoena used by the criminal justice system.