Article 1 Cancellations
Article 2 Refund or Credit for Collected Taxes

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 7 - Cancellations and Refunds

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

  • 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.
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • Quorum: The number of legislators that must be present to do business.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20