Chapter 1 General Provisions and Definitions
Chapter 2 Fee
Chapter 3 Determinations
Chapter 4 Collection of Fee
Chapter 5 Overpayments and Refunds
Chapter 6 Administration and Taxpayers’ Bill of Rights
Chapter 7 Violations
Chapter 8 Disclosure of Information

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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 30 - FEE COLLECTION PROCEDURES LAW

  • Account: means the Roberti-Z'berg-Harris Urban Open-Space and Recreation Program Account in the General Fund. See California Public Resources Code 5621
  • 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.
  • 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.
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • 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
  • Block grant: means the allocation of moneys for one or more projects for the acquisition or development of recreational lands and facilities. See California Public Resources Code 5621
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • board: means and refers to the Youth Authority Board. See California Welfare and Institutions Code 1000.7
  • Board: means board of supervisors of the county in which the district or proposed district is situated. See California Streets and Highways Code 8101
  • Board of directors: means the board of directors of a district. See California Public Resources Code 5780.1
  • Budget authority: Authority provided by law to enter into obligations that will result in outlays of Federal funds. Budget authority may be classified by the period of availability (one-year, multiyear, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).
  • 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: means any city whether general law or charter, including a city and county, and including any city the name of which includes the word "town. See California Public Resources Code 5780.1
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Commission: means the commission provided in Chapter 3 of this part. See California Streets and Highways Code 8101
  • Community recreation: means recreation facilities and services engaged in under the control of a district. See California Public Resources Code 5780.1
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: as used in this part means a corporation which is organized under, or subject to this part, including a central organization. See California Corporations Code 12232
  • County: means the county in which the district or proposed district is situated. See California Streets and Highways Code 8101
  • County: includes "city and county. See California Streets and Highways Code 14
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes "city and county. See California Corporations Code 14
  • County: includes city and county. See California Water Code 14
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Custody: means physical custody or legal custody or both, under any applicable tribal law or tribal custom or state law. See California Welfare and Institutions Code 224.1
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • 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
  • 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
  • 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 12233
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • District: means separation of grade district. See California Streets and Highways Code 8101
  • District: as used in this article , means any regional park district, regional park and open-space district, or regional open-space district formed pursuant to this article. See California Public Resources Code 5500
  • District: means a recreation and park district created pursuant to this chapter or any of its statutory predecessors. See California Public Resources Code 5780.1
  • District: means any regional park district formed pursuant to Article 3 (commencing with Section 5500) of Chapter 3 and any recreation and park district formed pursuant to Chapter 4 (commencing with Section 5780). See California Public Resources Code 5702
  • Districts: means regional park districts formed under Article 3 (commencing with Section 5500) of Chapter 3. See California Public Resources Code 5621
  • 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
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the Community Parklands Fund. See California Public Resources Code 5702
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • Nonurbanized area: means any city, county, or district which does not qualify as an urbanized area or urbanized county under the definitions in subdivision (c). See California Public Resources Code 5621
  • Oath: includes affirmation. See California Public Resources Code 16
  • Oath: A promise to tell the truth.
  • 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
  • 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.
  • 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
  • Person: includes a corporation as well as a natural person. See California Corporations Code 18
  • Personal property: All property that is not real property.
  • 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.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Program: means the Community Parklands Program established by this chapter. See California Public Resources Code 5702
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Recreation: includes , but is not limited to, any activity in the fields of art, athletics, drama, habitat conservation, handicrafts, literature, music, nature study, open-space conservation, science, sports, and any formal or informal play that includes these activities. See California Public Resources Code 5780.1
  • Recreation facility: includes , but is not limited to, an arts and crafts room, auditorium, beach, camp, community center, golf course, gymnasium, lake, meeting place, open space, park, parkway, playground, playing court, playing field, recreational reservoir, river, and swimming pool. See California Public Resources Code 5780.1
  • 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.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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.
  • Special major maintenance project: means a rehabilitation or refurbishing activity performed on an annual or more infrequent interval, excluding capital improvements and routinized or other regularly scheduled and performed tasks such as grounds mowing, hedge trimming, garbage removal, and watering. See California Public Resources Code 5621
  • 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
  • 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.
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
  • 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
  • Urbanized area: consists of a central city or cities and surrounding closely settled territory, as determined by the Department of Finance on the basis of the most recent verifiable census data. See California Public Resources Code 5621
  • Urbanized county: means any county with a population of 200,000 or more, as determined by the Department of Finance on the basis of the most recent verifiable census data. See California Public Resources Code 5621
  • Voter: means a voter as defined by §. See California Public Resources Code 5780.1
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Zone: means a zone formed pursuant to Article 12 (commencing with Section 5791). See California Public Resources Code 5780.1