California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 6 – Refunds
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 6 - Refunds
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Water Code 14
- 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.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- 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
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.