California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 1 > Article 1 – Definitions
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 1 > Article 1 - Definitions
- 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
- Insurer: as used in this part includes each of the following:
California Revenue and Taxation Code 12003
- 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.