Article 1 Returns and Payments
Article 1.1 Payment by Electronic Funds Transfer
Article 2 Determination If No Return Made
Article 3 Deficiency Determinations
Article 4 Jeopardy Determinations and Weekly Payments
Article 5 Redeterminations
Article 6 Payment by Unlicensed Persons

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 6 - Determinations and Payments

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • 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.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Board of directors: means the board of directors of a district. See California Public Resources Code 5780.1
  • By divisions: means the election of each member of the board of directors by voters of the division alone. See California Public Resources Code 5785
  • City: means any city whether general law or charter, including a city and county, and including any city the name of which includes the word "town. See California Public Resources Code 5780.1
  • City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
  • Community recreation: means recreation facilities and services engaged in under the control of a district. See California Public Resources Code 5780.1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Construction: includes :

    California Streets and Highways Code 29

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: as used in this part means a corporation which is organized under, or subject to this part, including a central organization. See California Corporations Code 12232
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes "city and county. See California Streets and Highways Code 14
  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
  • Directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 12233
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • District: means a recreation and park district created pursuant to this chapter or any of its statutory predecessors. See California Public Resources Code 5780.1
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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
  • 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.
  • From divisions: means the election of members of the board of directors who are residents of the division from which they are elected by the voters of the entire district. See California Public Resources Code 5785
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • 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
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Local agency: means a city, county, city and county, special district, school district, community college district, community redevelopment agency, joint powers agency, or any other political subdivision of the state. See California Public Resources Code 5780.1
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • Principal county: means the county having all or the greater portion of the entire assessed value, as shown on the last equalized assessment roll of the county or counties, of all taxable property within a district. See California Public Resources Code 5780.1
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • 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.
  • Recreation: includes , but is not limited to, any activity in the fields of art, athletics, drama, habitat conservation, handicrafts, literature, music, nature study, open-space conservation, science, sports, and any formal or informal play that includes these activities. See California Public Resources Code 5780.1
  • Recreation facility: includes , but is not limited to, an arts and crafts room, auditorium, beach, camp, community center, golf course, gymnasium, lake, meeting place, open space, park, parkway, playground, playing court, playing field, recreational reservoir, river, and swimming pool. See California Public Resources Code 5780.1
  • 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.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Voter: means a voter as defined by §. See California Public Resources Code 5780.1
  • Zone: means a zone formed pursuant to Article 12 (commencing with Section 5791). See California Public Resources Code 5780.1