California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 6 > Article 1 – Claim for Refund
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 6 > Article 1 - Claim for Refund
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2