Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 1 - Security for Tax

• Controller: means the State Controller. See California Revenue and Taxation Code 21
• 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
• 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 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
• landowner: means either the person or persons owning the land or the person or persons owning the timber. See California Public Resources Code 4793
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• 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.
• 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
• Person: includes :

  California Public Resources Code 4793

• Personal property: All property that is not real property.
• Reforestation: means planting of tree seedlings, cuttings, or seed. 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
• Uses incompatible with forest resource management: means uses not listed in subdivision (h) of Section 51104 or §. See California Public Resources Code 4793
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.