California Codes > Revenue and Taxation Code > Division 2 > Part 9.5 > Chapter 2 > Article 3 – Deficiency Determination
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 9.5 > Chapter 2 > Article 3 - Deficiency Determination
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Decedent: A deceased person.
- Instrument: means a will, a document establishing or modifying a trust, a deed, or any other writing that designates a beneficiary or makes a donative transfer of property. See California Probate Code 45
- 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.
- 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
- Property: means anything that may be the subject of ownership and includes both real and personal property and any interest therein. See California Probate Code 62
- Transferee: means the beneficiary, donee, or other recipient of an interest transferred by an instrument. See California Probate Code 81.5
- Transferor: means the testator, settlor, grantor, owner, or other person who executes an instrument. See California Probate Code 81
- Trust: includes the following:
California Probate Code 82