California Codes > Revenue and Taxation Code > Division 2 > Part 3.5 > Chapter 2 > Article 1 – Construction
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§ 9405 | This chapter shall be administered in conjunction with the IFTA, the … |
§ 9407 | (a) The IFTA, for the purposes of this chapter, may be used … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3.5 > Chapter 2 > Article 1 - Construction
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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.
- District: as used in this article , means any regional park district, regional park and open-space district, or regional open-space district formed pursuant to this article. See California Public Resources Code 5500
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.