California Codes > Revenue and Taxation Code > Division 2 > Part 24 > Chapter 3 > Article 5 – Redeterminations
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 24 > Chapter 3 > Article 5 - Redeterminations
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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
- Fund: means the Parklands Fund of 1984. See California Public Resources Code 5096.228
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.