California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 7 – Miscellaneous Provisions
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| § 7982 | The remedies of the State provided for in this chapter are … |
| § 7983 | The board shall not be subject to subdivisions (c) and (d) of Section … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 7 - Miscellaneous Provisions
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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
- 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