California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 7 > Article 7 – Uniform Act on Interstate Arbitration of Death Taxes
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 7 > Article 7 - Uniform Act on Interstate Arbitration of Death Taxes
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Decedent: A deceased person.
- 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.
- Executor: A male person named in a will to carry out the decedent
- 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.
- 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.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: means any state, territory, or possession of the United States, and the District of Columbia. See California Revenue and Taxation Code 13820.10 v2
- Subpoena: A command to a witness to appear and give testimony.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.