§ 60310 If the board is not satisfied with the return made by any person, it …
§ 60311 The board shall give the person written notice of its determination. …
§ 60312 If any part of the deficiency for which a deficiency determination is …
§ 60313 If any part of the deficiency for which a deficiency determination is …
§ 60314 All deficiency determinations, exclusive of penalty, shall bear …
§ 60315 Except in the case of fraud, intent to evade this part or authorized …
§ 60316 In the case of a deficiency arising under this part during the …
§ 60317 If before the expiration of the time prescribed in Section 60315 for …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 6 > Article 3 - Deficiency Determinations

  • 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
  • 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
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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.
  • Decedent: A deceased person.
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • 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
  • Summons: Another word for subpoena used by the criminal justice system.
  • Zone: means a zone formed pursuant to Article 12 (commencing with Section 5791). See California Public Resources Code 5780.1