Sections
Chapter 1 General Provisions 12001 – 12009
Chapter 2 Ocean Marine Insurance 12071 – 12107
Chapter 3 All Insurance Other Than Ocean Marine 12201 – 12260
Chapter 3.5 Retaliatory Taxes, Licenses and Fees 12281 – 12289
Chapter 4 Assessment and Effect of Tax 12301 – 12495
Chapter 5 Payment and Collection 12601 – 12691
Chapter 6 Suspension of Rights of Delinquent Insurers 12801 – 12834
Chapter 7 Cancellations and Refunds 12951 – 12984
Chapter 8 Taxpayers’ Suits 13101 – 13108
Chapter 9 Disposition of Proceeds 13151 – 13153
Chapter 10 Administration 13170

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7

  • base year value: as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. See California Water Code 9465
  • Board: means the State Public Works Board. See California Revenue and Taxation Code 12201
  • Commission: means the State Park and Recreation Commission. See California Revenue and Taxation Code 12201
  • Commission: means the State Historical Resources Commission. See California Revenue and Taxation Code 11571
  • Contract: means a contract for the construction, maintenance, and operation of a concession. See California Revenue and Taxation Code 12201
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Revenue and Taxation Code 60365
  • Fund: means the California Heritage Fund created pursuant to Section 5079. See California Revenue and Taxation Code 11571
  • Historical resource preservation project: is a product, facility, or project designed to preserve an historical resource that is listed, or formally determined eligible for listing, in the National Register of Historic Places or the California Register, or designated as a historical landmark or point of historical interest. See California Revenue and Taxation Code 11571
  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

  • Manufactured home: as used in this part , does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed. See California Water Code 9461
  • mobilehome: means a mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, to which one of the following applies:

    California Welfare and Institutions Code 212

  • Nonprofit organization: means any private, nonprofit organization, existing under Section 501(c)(3) of the United States Internal Revenue Code, that has, among its principal charitable purposes, the preservation of historic resources for cultural, scientific, historic, educational, recreational, agricultural, or scenic opportunities. See California Revenue and Taxation Code 11571
  • Office: means the State Office of Historic Preservation. See California Revenue and Taxation Code 11571
  • postponement: refers to mobilehome loans established prior to February 20, 2009. See California Welfare and Institutions Code 212
  • Preservation: means identification, evaluation, recordation, documentation, curation, acquisition, protection, management, rehabilitation, restoration, stabilization, maintenance, and reconstruction, or any combination of those activities. See California Revenue and Taxation Code 11571
  • project: means any major, localized, undertaking by or under the jurisdiction of the State Department of Water Resources, or by or under the jurisdiction of the State Department of Water Resources and the federal government, jointly, which has a duration, estimated by the Director of the Department of Water Resources, of more than three years. See California Education Code 41930
  • Public agency: means a federal agency, state agency, city, county, district, association of governments, joint powers agency, or tribal organization. See California Revenue and Taxation Code 11571
  • Residential dwelling: means a dwelling occupied as the principal place of residence of the claimant and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home, owned by the claimant, the claimant and spouse, or by the claimant and either another individual eligible for postponement under this chapter or an individual described in subdivision (a), (b), or (c) of Section 20511 and located in this state. See California Revenue and Taxation Code 20583
  • taxable value of a manufactured home: means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825. See California Water Code 9467
  • taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Water Code 12616