Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 6 > Article 1 - Returns 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.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• 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
• 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}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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
• 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
• 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
• 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
• 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
• 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.
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• Voter: means a voter as defined by §. See California Public Resources Code 5780.1