Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 - MOTOR VEHICLE FUEL TAX LAW

• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Allegation: something that someone says happened.
• alternative certification program: is a program operated by a school district, county office of education, college or university, or other public education entity, individually or in collaboration with other public education entities in the region to be served, and designed to provide a concentrated program leading to a permanent teaching credential. See California Education Code 44381
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
• Assessment: means the forest resource assessment and analysis developed pursuant to Section 4789. See California Public Resources Code 4789.2
• Asset: means property of a debtor, but the term does not include the following:

  California Civil Code 3439.01

• 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.
• 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.
• Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
• 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}
• Board: means the State Board of Forestry and Fire Protection. See California Public Resources Code 4789.2
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Bonds: means indebtedness and securities of any kind or class, including bonds, notes, bond anticipation notes, and commercial paper. See California Revenue and Taxation Code 8501
• 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
• camps: means any camps now or hereafter established, as provided by law, for the purpose of receiving prisoners committed to the custody of the Director of Corrections and wards committed to the Director of the Youth Authority, and in which the work projects performed by the inmates or wards are supervised by employees of the department. See California Public Resources Code 4952
• city: means any city, town, or municipal corporation incorporated under the laws of this State. See California Water Code 8002
• city: includes city and county, and "county" does not include city and county. See California Water Code 8152
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• city council: includes the legislative body of any city by whatever name it may be designated. See California Water Code 8003
• claim for relief: means a right to payment, whether or not the right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured. See California Civil Code 3439.01
• commercial motor vehicle: means any self-propelled vehicle listed in subdivisions (a), (b), (f), (g), and (k) of §. See California Revenue and Taxation Code 7232
• Commission: means the Metropolitan Transportation Commission created by Title 7. See California Revenue and Taxation Code 8501
• Committee print: A publication used by committees for various purposes. For example, the rules of each standing committee may be published as a committee print, and drafts of bills or committee reports may be produced as committee prints.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Continuance: Putting off of a hearing ot trial until a later time.
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• 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
• county with high unemployment: means a county with an annual unemployment rate, as reported by the Employment Development Department, higher than the mean annual unemployment rate of "rate adjustment counties" as defined pursuant to the Timber Yield Tax Law (Part 18. See California Public Resources Code 4793
• Creditor: means a person that has a claim, and includes an assignee of a general assignment for the benefit of creditors, as defined in Section 493. See California Civil Code 3439.01
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• date of transfer: means (a) . See California Water Code 8151
• Debt: means liability on a claim. See California Civil Code 3439.01
• Debtor: means a person that is liable on a claim. See California Civil Code 3439.01
• 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 and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• Director: means the Director of Forestry and Fire Protection. See California Public Resources Code 4789.2
• Disadvantaged community: means a community identified as a disadvantaged community pursuant to §. See California Public Resources Code 4799.09
• 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:
• District: as used in this part , means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part. See California Revenue and Taxation Code 7252
• drainage improvement: means any storm drain improvement, drainage improvement, or drainage system, authorized to be transferred pursuant to this chapter. See California Water Code 8150
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See California Civil Code 3439.01
• 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}
• Eligible landowner: means any person who meets the conditions set forth in Sections 4797 and 4799. See California Public Resources Code 4793
• 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.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Ex officio: Literally, by virtue of one's office.
• 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
• 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.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fish and wildlife habitat improvements: means measures designed to protect, maintain, or enhance fish and wildlife habitat including, but not limited to, stream clearance, reestablishment of desirable vegetation along stream channels and elsewhere, measures to encourage habitat diversity, restoration of anadromous fisheries, and forest road repair and upgrading that protect, maintain, or enhance fish and wildlife habitat. See California Public Resources Code 4793
• Followup work: means forest resource improvement work necessary to promote the survival of seed or seedlings planted, or protection or enhancement of other work undertaken, as part of a prior forest resource improvement project pursuant to this chapter. See California Public Resources Code 4793
• 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}
• Forest and rangeland resources: means those uses and values associated with, attainable from, or closely tied to, forest and rangelands, including fish, range, recreation, timber, watershed, wilderness, and wildlife. See California Public Resources Code 4789.2
• Forest land: means timberland defined pursuant to subdivision (g), and other lands that have been withdrawn from timber production, such as units of the state park system, national parks, and wilderness areas. See California Public Resources Code 4789.2
• Forest land: means land at least 10 percent occupied by trees of any size that are native to California, including native oaks, or formerly having had that tree cover and not currently zoned for uses incompatible with forest resource management. See California Public Resources Code 4793
• Forest land conservation measures: means measures designed to protect, maintain, or enhance the forest resource system, including soil and watershed values, diversity of forest species, and protection of a forest stand from fire. See California Public Resources Code 4793
• Forest resource improvement project: means a project undertaken pursuant to Section 4795 or a loan made pursuant to Section 4796. See California Public Resources Code 4793
• Forest resource improvement work: means the forest resource improvement measures enumerated in Section 4794 for which assistance is authorized pursuant to this chapter. See California Public Resources Code 4793
• Forest resource system: means the interdependent system of air, water, solar energy, and forest resources, as defined by subdivision (h). See California Public Resources Code 4793
• Forest resources: means those uses and values associated with forest land, including fish, forage, recreation and aesthetics, soils, timber, watershed, wilderness, and wildlife. See California Public Resources Code 4793
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• 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.
• Hazardous fire area: means any area which is designated as a hazardous fire area by the board or the director pursuant to Section 4252 or 4253. See California Public Resources Code 4251
• 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.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
• landowner: means either the person or persons owning the land or the person or persons owning the timber. See California Public Resources Code 4793
• 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}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Lien: means a charge against or an interest in property to secure payment of a debt or performance of an obligation, and includes a security interest created by agreement, a judicial lien obtained by legal or equitable process or proceedings, a common-law lien, or a statutory lien. See California Civil Code 3439.01
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Local water: means rainwater, stormwater, recycled water, and urban runoff captured by urban forest sites through curb cuts, cisterns, tree wells, and other best management practices that offset reliance on potable water use. See California Public Resources Code 4799.09
• Management plan: means a long-term forest and land management plan submitted to the director pursuant to Section 4799. See California Public Resources Code 4793
• Manufactured home: as used in this part , does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to §. See California Revenue and Taxation Code 5801
• month: means a calendar month, unless otherwise expressed. See California Civil Code 14
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• motor carrier of property: means any person who operates any commercial motor vehicle as defined in subdivision (d). See California Revenue and Taxation Code 7232
• motor vehicle: as used in this part , shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code. See California Revenue and Taxation Code 6022
• 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.
• Non-navigable streams: as used in this article , means streams and washes in a county which are not declared by law to be navigable and which are not in fact navigable for commercial purposes. See California Water Code 8125
• Oath: A promise to tell the truth.
• Oath: includes affirmation. See California Public Resources Code 16
• 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.
• Organization: means a person other than an individual. See California Civil Code 3439.01
• Oversight: Committee review of the activities of a Federal agency or program.
• 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 :

  California Public Resources Code 4793

• Person: means an individual, partnership, corporation, limited liability company, association, government or governmental subdivision, instrumentality or agency, business trust, estate, trust, business or nonprofit entity, or other legal entity. See California Civil Code 3439.01
• 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, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water 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.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Prevailing rate: means the average annual rate earned by the state on moneys deposited in the Pooled Money Investment Account in the General Fund. See California Public Resources Code 4793
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Property: means anything that may be the subject of ownership. See California Civil Code 3439.01
• property: includes property real and personal. See California Civil Code 14
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Rangeland: means land on which the existing vegetation, whether growing naturally or through management, is suitable for grazing or browsing of domestic livestock for at least a portion of the year. See California Public Resources Code 4789.2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See California Civil Code 3439.01
• Reforestation: means planting of tree seedlings, cuttings, or seed. See California Public Resources Code 4793
• Region: means the region comprising the commission's jurisdiction, prescribed by §. See California Revenue and Taxation Code 8501
• 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.
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• Resources Planning Act: means the Forest and Rangelands Renewable Resources Planning Act of 1974 (16 U. See California Public Resources Code 4789.2
• Restocked: means stocking to the degree required by the Z'berg-Nejedly Forest Practice Act of 1973, Chapter 8 (commencing with Section 4511) of Part 2. See California Public Resources Code 4793
• 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.
• Small business entity: means a business enterprise, including a landowner, with five hundred thousand dollars ($500,000) or less annual gross revenue. See California Public Resources Code 4793
• Smaller nonindustrial landowners: means owners of 5,000 acres or less of forest land. See California Public Resources Code 4793
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
• Statute: A law passed by a legislature.
• 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.
• Summons: Another word for subpoena used by the criminal justice system.
• Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
• Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Timber: means wood fiber of commercial or potential commercial species growing on timberland as defined in subdivision (g). See California Public Resources Code 4789.2
• Timberland: means land on which is growing a significant stand of trees of commercial species, or potential commercial species, either in public or private ownership or that is generally capable of maintaining a stand of trees in perpetuity and not withdrawn or otherwise devoted to uses other than timber production. See California Public Resources Code 4789.2
• transactions: as used in this part have the same meaning respectively as the words "sale" or "sales" and the word "transactor" as used in this part has the same meaning as "seller" as "sale" or "sales" and "seller" are used in Part 1 (commencing with Section 6001) of this division. See California Revenue and Taxation Code 7253
• Transfer: means every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with an asset or an interest in an asset, and includes payment of money, release, lease, license, and creation of a lien or other encumbrance. See California Civil Code 3439.01
• 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.
• 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
• Urban forest: means those native or introduced trees and related vegetation in the urban and near-urban areas, including, but not limited to, urban watersheds, soils and related habitats, street trees, park trees, residential trees, natural riparian habitats, and trees on other private and public properties. See California Public Resources Code 4799.09
• Urban forest maintenance: means those activities that reduce tree mortality, ensure optimal tree health, preserve carbon sequestration and climate resilience benefits, and improve the full functionality of the urban forest. See California Public Resources Code 4799.09
• Urban forestry: means the cultivation and management of native or introduced trees and related vegetation in urban areas for their present and potential contribution to the economic, physiological, sociological, and ecological well-being of urban society. See California Public Resources Code 4799.09
• 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.
• Uses incompatible with forest resource management: means uses not listed in subdivision (h) of Section 51104 or §. See California Public Resources Code 4793
• Venue: The geographical location in which a case is tried.
• will: includes codicil. See California Civil Code 14
• works: includes canals, ditches, levees, dikes, embankments, dams, machinery, and other appropriate or ancillary means of accomplishing the purposes mentioned in this chapter. See California Water Code 8001
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.