California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 2 > Article 2 – Basis of Tax for Ocean Marine Insurance
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 2 > Article 2 - Basis of Tax for Ocean Marine Insurance
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Contract: A legal written agreement that becomes binding when signed.
- County: includes city and county. See California Revenue and Taxation Code 15
- Insurer: as used in this part includes each of the following:
California Revenue and Taxation Code 12003
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.