Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 2.5 - Warrant for Collection of Tax

• Controller: means the State Controller. See California Revenue and Taxation Code 21
• 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
• 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
• 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
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• 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
• 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
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.