California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 5 > Article 2 – Prepayments
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 5 > Article 2 - Prepayments
- Assessment: means the forest resource assessment and analysis developed pursuant to Section 4789. See California Public Resources Code 4789.2
- 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
- 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
- Rangeland: means land on which the existing vegetation, whether growing naturally or through management, is suitable for grazing or browsing of domestic livestock for at least a portion of the year. See California Public Resources Code 4789.2