Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 25 - Lithium Extraction Tax Law

• 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.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• 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 Water Code 14
• Deed: The legal instrument used to transfer title in real property from one person to another.
• 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
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• Oversight: Committee review of the activities of a Federal agency or program.
• 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
• Private admonition: as used in this article and in Article 3 (commencing with Section 44240) of Chapter 2, is a warning, in writing, to the applicant or credentialholder that states in ordinary and concise language the act or omission of the applicant or credentialholder and further states that repetition of that act or omission may result in denial, suspension, or revocation of the credential. See California Education Code 44438
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• 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
• Trustee: A person or institution holding and administering property in trust.
• United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.