Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 1 - General Provisions

• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• companies: includes persons, partnerships, joint stock associations, companies and corporations. See California Revenue and Taxation Code 12003
• Contract: A legal written agreement that becomes binding when signed.
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• Insurer: as used in this part includes each of the following:

  California Revenue and Taxation Code 12003

• Lien: A claim against real or personal property in satisfaction of a debt.
• Personal property: All property that is not real property.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Statute: A law passed by a legislature.