Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 - Collection of Tax

• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• 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.
• 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
• Asset: means property of a debtor, but the term does not include the following:

  California Civil Code 3439.01

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• city: means any city, town, or municipal corporation incorporated under the laws of this State. See California Water Code 8002
• city council: includes the legislative body of any city by whatever name it may be designated. See California Water Code 8003
• claim for relief: means a right to payment, whether or not the right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured. See California Civil Code 3439.01
• Contract: A legal written agreement that becomes binding when signed.
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes city and county. See California Water Code 14
• County: includes "city and county. See California Public Resources Code 14
• County: includes city and county. See California Revenue and Taxation Code 15
• county with high unemployment: means a county with an annual unemployment rate, as reported by the Employment Development Department, higher than the mean annual unemployment rate of "rate adjustment counties" as defined pursuant to the Timber Yield Tax Law (Part 18. See California Public Resources Code 4793
• Creditor: means a person that has a claim, and includes an assignee of a general assignment for the benefit of creditors, as defined in Section 493. See California Civil Code 3439.01
• Debt: means liability on a claim. See California Civil Code 3439.01
• Debtor: means a person that is liable on a claim. See California Civil Code 3439.01
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Disadvantaged community: means a community identified as a disadvantaged community pursuant to §. See California Public Resources Code 4799.09
• District: as used in this part , means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part. See California Revenue and Taxation Code 7252
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See California Civil Code 3439.01
• Eligible landowner: means any person who meets the conditions set forth in Sections 4797 and 4799. See California Public Resources Code 4793
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Ex officio: Literally, by virtue of one's office.
• 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.
• Fish and wildlife habitat improvements: means measures designed to protect, maintain, or enhance fish and wildlife habitat including, but not limited to, stream clearance, reestablishment of desirable vegetation along stream channels and elsewhere, measures to encourage habitat diversity, restoration of anadromous fisheries, and forest road repair and upgrading that protect, maintain, or enhance fish and wildlife habitat. See California Public Resources Code 4793
• Followup work: means forest resource improvement work necessary to promote the survival of seed or seedlings planted, or protection or enhancement of other work undertaken, as part of a prior forest resource improvement project pursuant to this chapter. See California Public Resources Code 4793
• Forest land: means land at least 10 percent occupied by trees of any size that are native to California, including native oaks, or formerly having had that tree cover and not currently zoned for uses incompatible with forest resource management. See California Public Resources Code 4793
• Forest land conservation measures: means measures designed to protect, maintain, or enhance the forest resource system, including soil and watershed values, diversity of forest species, and protection of a forest stand from fire. See California Public Resources Code 4793
• Forest resource improvement project: means a project undertaken pursuant to Section 4795 or a loan made pursuant to Section 4796. See California Public Resources Code 4793
• Forest resource improvement work: means the forest resource improvement measures enumerated in Section 4794 for which assistance is authorized pursuant to this chapter. See California Public Resources Code 4793
• Forest resource system: means the interdependent system of air, water, solar energy, and forest resources, as defined by subdivision (h). See California Public Resources Code 4793
• Forest resources: means those uses and values associated with forest land, including fish, forage, recreation and aesthetics, soils, timber, watershed, wilderness, and wildlife. See California Public Resources Code 4793
• Fraud: Intentional deception resulting in injury to another.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• landowner: means either the person or persons owning the land or the person or persons owning the timber. See California Public Resources Code 4793
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lien: means a charge against or an interest in property to secure payment of a debt or performance of an obligation, and includes a security interest created by agreement, a judicial lien obtained by legal or equitable process or proceedings, a common-law lien, or a statutory lien. See California Civil Code 3439.01
• 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.
• Local water: means rainwater, stormwater, recycled water, and urban runoff captured by urban forest sites through curb cuts, cisterns, tree wells, and other best management practices that offset reliance on potable water use. See California Public Resources Code 4799.09
• Management plan: means a long-term forest and land management plan submitted to the director pursuant to Section 4799. See California Public Resources Code 4793
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• Non-navigable streams: as used in this article , means streams and washes in a county which are not declared by law to be navigable and which are not in fact navigable for commercial purposes. See California Water Code 8125
• 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.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
• Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
• Person: means an individual, partnership, corporation, limited liability company, association, government or governmental subdivision, instrumentality or agency, business trust, estate, trust, business or nonprofit entity, or other legal entity. See California Civil Code 3439.01
• Person: includes :

  California Public Resources Code 4793

• Personal property: All property that is not real property.
• Prevailing rate: means the average annual rate earned by the state on moneys deposited in the Pooled Money Investment Account in the General Fund. See California Public Resources Code 4793
• Property: means anything that may be the subject of ownership. See California Civil Code 3439.01
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See California Civil Code 3439.01
• Reforestation: means planting of tree seedlings, cuttings, or seed. See California Public Resources Code 4793
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Restocked: means stocking to the degree required by the Z'berg-Nejedly Forest Practice Act of 1973, Chapter 8 (commencing with Section 4511) of Part 2. See California Public Resources Code 4793
• Small business entity: means a business enterprise, including a landowner, with five hundred thousand dollars ($500,000) or less annual gross revenue. See California Public Resources Code 4793
• Smaller nonindustrial landowners: means owners of 5,000 acres or less of forest land. See California Public Resources Code 4793
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
• Statute: A law passed by a legislature.
• transactions: as used in this part have the same meaning respectively as the words "sale" or "sales" and the word "transactor" as used in this part has the same meaning as "seller" as "sale" or "sales" and "seller" are used in Part 1 (commencing with Section 6001) of this division. See California Revenue and Taxation Code 7253
• Transfer: means every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with an asset or an interest in an asset, and includes payment of money, release, lease, license, and creation of a lien or other encumbrance. See California Civil Code 3439.01
• Trustee: A person or institution holding and administering property in trust.
• United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20
• Urban forest: means those native or introduced trees and related vegetation in the urban and near-urban areas, including, but not limited to, urban watersheds, soils and related habitats, street trees, park trees, residential trees, natural riparian habitats, and trees on other private and public properties. See California Public Resources Code 4799.09
• Urban forest maintenance: means those activities that reduce tree mortality, ensure optimal tree health, preserve carbon sequestration and climate resilience benefits, and improve the full functionality of the urban forest. See California Public Resources Code 4799.09
• Urban forestry: means the cultivation and management of native or introduced trees and related vegetation in urban areas for their present and potential contribution to the economic, physiological, sociological, and ecological well-being of urban society. See California Public Resources Code 4799.09
• User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
• Uses incompatible with forest resource management: means uses not listed in subdivision (h) of Section 51104 or §. See California Public Resources Code 4793
• works: includes canals, ditches, levees, dikes, embankments, dams, machinery, and other appropriate or ancillary means of accomplishing the purposes mentioned in this chapter. See California Water Code 8001
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.