Terms Used In California Codes > Water Code > Division 6 > Part 6 > Chapter 1 > Article 1 - Short Title

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• 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
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18