California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 1 – General Provisions and Definitions
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 1 - General Provisions and Definitions
- Contract: A legal written agreement that becomes binding when signed.
- County: includes city and county. See California Water Code 14
- 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
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18