California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 3 > Article 5 – Prepayments
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 3 > Article 5 - Prepayments
- 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
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.