Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10.7 - TAXPAYERS' BILL OF RIGHTS

• ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, ammunition feeding device, or projectile capable of being fired from a firearm with a deadly consequence. See California Penal Code 16150
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Case law: The law as laid down in cases that have been decided in the decisions of the courts.
• County: includes city and county. See California Revenue and Taxation Code 15
• county: includes "city and county". See California Penal Code 7
• County: includes city and county. See California Food and Agricultural Code 29
• Decedent: A deceased person.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
• firearm: includes the frame or receiver of the weapon, including both a completed frame or receiver, or a firearm precursor part:

  California Penal Code 16520

• handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Penal Code 16640
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• locked container: means a secure container that is fully enclosed and locked by a padlock, keylock, combination lock, or similar locking device. See California Penal Code 16850
• partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• person: includes a corporation as well as a natural person. See California Penal Code 7
• 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
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Probate: Proving a will
• prohibited area: means any place where it is unlawful to discharge a weapon. See California Penal Code 17030
• property: includes both real and personal property. See California Penal Code 7
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• safety: is a utomatically applied by the pistol, this feature shall not be defeated. See California Penal Code 31900
• spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• wholesaler: means any person who is licensed as a dealer pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code and the regulations issued pursuant thereto, who sells, transfers, or assigns firearms, or parts of firearms, to persons who are licensed as manufacturers, importers, or gunsmiths pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code, or persons licensed pursuant to Sections 26700 to 26915, inclusive, and includes persons who receive finished parts of firearms and assemble them into completed or partially completed firearms in furtherance of that purpose. See California Penal Code 17340