Terms Used In California Codes > Streets and Highways Code > Division 2 > Chapter 7 - Highway Taxes

• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
• County: includes "city and county. See California Streets and Highways Code 14
• Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
• 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.
• highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
• maintenance: includes any of the following:

  California Streets and Highways Code 27

• 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: means any individual, partnership, association, corporation, limited liability company, or any organized group of persons whether incorporated or not. See California Food and Agricultural Code 38
• Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35
• state agency: includes every state office, officer, department, division, bureau, board, and commission. See California Government Code 11000
• Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Food and Agricultural Code 49
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.