Chapter 1 General Provisions and Definitions
Chapter 2 The Surcharges
Chapter 3 Special Provisions and Exemptions
Chapter 4 Determination of Surcharge
Chapter 5 Overpayments and Refunds
Chapter 6 Collection of Tax
Chapter 7 Administration

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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT

  • Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
  • Abuse: means either of the following:

    California Welfare and Institutions Code 14043.1

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Allegation: something that someone says happened.
  • Amortization: Paying off a loan by regular installments.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Applicant: means an individual, including an ordering, referring, or prescribing individual, partnership, group, association, corporation, institution, or entity, and the officers, directors, owners, managing employees, or agents thereof, that apply to the department for enrollment as a provider in the Medi-Cal program. See California Welfare and Institutions Code 14043.1
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • 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.
  • bicycle: means a device upon which any person may ride, propelled exclusively by human power through a belt, chain, or gears, and having either two or three wheels in a tandem or tricycle arrangement. See California Streets and Highways Code 890.2
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • bonds: means revenue bonds, notes, refunding bonds, refunding notes, bond anticipation notes, certificates of indebtedness, and other evidences of indebtedness payable from the sources provided in this chapter. See California Water Code 11700
  • Business address: means the location where an applicant or provider provides services, goods, supplies, or merchandise, directly or indirectly, to a Medi-Cal beneficiary. See California Welfare and Institutions Code 14043.1
  • California Register: means the California Register of Historical Resources. See California Public Resources Code 5020.1
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Commission: means the State Historical Resources Commission. See California Public Resources Code 5020.1
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Conviction: A judgement of guilt against a criminal defendant.
  • County: includes "city and county. See California Corporations Code 14
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • county highway: means any highway which is:

    California Streets and Highways Code 25

  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Parks and Recreation. See California Public Resources Code 5020.1
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
  • department: means the State Department of Health Services. See California Welfare and Institutions Code 14062
  • Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Director: means the Director of Parks and Recreation. See California Public Resources Code 5020.1
  • director: means the State Director of Health Services. See California Welfare and Institutions Code 14061
  • Director: means the director of the department. See California Streets and Highways Code 21
  • directors: means natural persons, designated in the articles or bylaws or elected by the incorporators, and their successors and natural persons designated, elected, or appointed by any other name or title to act as members of the governing body of the corporation. See California Corporations Code 5047
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Division: means permanent road division. See California Streets and Highways Code 1160
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • encroachment: includes any tower, pole, poleline, pipe, pipeline, driveway, private road, fence, billboard, stand or building, or any structure or object of any kind or character not particularly mentioned in this section, which is placed in, under or over any portion of the highway. See California Streets and Highways Code 1450
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Folklife: means traditional expressive culture shared within familial, ethnic, occupational, or regional groups and includes, but is not limited to, technical skill, language, music, oral history, ritual, pageantry, and handicraft traditions which are learned orally, by imitation, or in performance, and are generally maintained without benefit of formal instruction or institutional direction. See California Public Resources Code 5020.1
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Streets and Highways Code 23.5
  • fund: means the Parks Project Revolving Fund. See California Public Resources Code 5019.10
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • highway: includes all or any part of the entire width of right of way of a county highway, whether or not such entire area is actually used for highway purposes. See California Streets and Highways Code 1450
  • Highway: means any county road or highway or any public roadway right of way or any private easement or roadway not accepted or acceptable into the county highway system but upon which a permanent public easement is offered or any privately owned road which meets the requirements of and in connection with which the necessary findings of Section 969. See California Streets and Highways Code 1160
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • Historic district: means a definable unified geographic entity that possesses a significant concentration, linkage, or continuity of sites, buildings, structures, or objects united historically or aesthetically by plan or physical development. See California Public Resources Code 5020.1
  • Historical landmark: means any historical resource which is registered as a state historical landmark pursuant to Section 5021. See California Public Resources Code 5020.1
  • Historical resource: includes , but is not limited to, any object, building, structure, site, area, place, record, or manuscript which is historically or archaeologically significant, or is significant in the architectural, engineering, scientific, economic, agricultural, educational, social, political, military, or cultural annals of California. See California Public Resources Code 5020.1
  • immediate family: includes the spouse and children of the provider of service, the parents of the provider of service and their spouses, and the spouses of the children of the provider of service. See California Welfare and Institutions Code 14047
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • Last equalized assessment roll: means the last assessment roll made up by the county assessor, including the changes ordered by the board of supervisors sitting as a board of equalization. See California Streets and Highways Code 1160
  • Legacy: A gift of property made by will.
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Location: means a street, city, or rural route address or a site or place within a street, city, or rural route address, and the city, county, state, and nine-digit ZIP Code. See California Welfare and Institutions Code 14043.1
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • Match: as used in this chapter , means to provide for the payment of the cost of any project to the extent that such cost is not to be reimbursed from federal funds. See California Streets and Highways Code 2413
  • Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
  • month: shall mean a calendar month. See California Revenue and Taxation Code 41008
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • National Register of Historic Places: means the official federal list of districts, sites, buildings, structures, and objects significant in American history, architecture, archaeology, engineering, and culture as authorized by the National Historic Preservation Act of 1966 (16 U. See California Public Resources Code 5020.1
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • Office: means the State Office of Historic Preservation. See California Public Resources Code 5020.1
  • Officer: means the State Historic Preservation Officer. See California Public Resources Code 5020.1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • 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
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Point of historical interest: means any historical resource which is registered as a point of historical interest pursuant to Section 5021. See California Public Resources Code 5020.1
  • Primary care services: means those general medical services, as determined by the director, which are not performed on an emergency, referral, or consulting basis. See California Welfare and Institutions Code 14076
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Provider: means an individual, partnership, group, association, corporation, institution, or entity, and the officers, directors, owners, managing employees, or agents of a partnership, group association, corporation, institution, or entity, that provides services, goods, supplies, or merchandise, directly or indirectly, including all ordering, referring, and prescribing, to a Medi-Cal beneficiary and that has been enrolled in the Medi-Cal program. See California Welfare and Institutions Code 14043.1
  • Public agency: includes any city, public corporation, political subdivision, or district. See California Streets and Highways Code 1450
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recess: A temporary interruption of the legislative business.
  • referral: means (1) the referral of a recipient by a provider of service to any other provider of service. See California Welfare and Institutions Code 14047
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Road commissioner: means the county road commissioner appointed pursuant to Section 2006. See California Streets and Highways Code 1450
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Spouse: includes "registered domestic partner" as required by §. See California Public Resources Code 12.2
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
  • State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Streets and Highways Code 24
  • State Historic Resources Inventory: means the compilation of all identified, evaluated, and determined historical resources maintained by the office and specifically those resources evaluated in historical resource surveys conducted in accordance with criteria established by the office, formally determined eligible for, or listed in, the National Register of Historic Places, or designated as historical landmarks or points of historical interest. See California Public Resources Code 5020.1
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: includes mark. See California Revenue and Taxation Code 18
  • Substantial adverse change: means demolition, destruction, relocation, or alteration such that the significance of an historical resource would be impaired. See California Public Resources Code 5020.1
  • Summons: Another word for subpoena used by the criminal justice system.
  • Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013
  • surcharges: as used in this part , refers to two separate charges, one related to 911 service and one related to 988 service. See California Revenue and Taxation Code 41013
  • surgical center: means a surgical clinic that is licensed under §. See California Welfare and Institutions Code 14132.1
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.