Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 4 > Article 3 - Deficiency Assessments

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fraud: Intentional deception resulting in injury to another.
• 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.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
• Summons: Another word for subpoena used by the criminal justice system.