Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 5.5 - LOCAL VEHICLE LICENSE FEES

• 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.
• assessed value: means 25 percent of full value to, and including, the 1980-81 fiscal year, and 100 percent of full value for the 1981-82 fiscal year and fiscal years thereafter. See California Government Code 25
• 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
• County: includes city and county. See California Revenue and Taxation Code 15
• department: means the Department of Motor Vehicles. See California Revenue and Taxation Code 11102
• gunsmith: 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 is engaged primarily in the business of repairing firearms, or making or fitting special barrels, stocks, or trigger mechanisms to firearms, or the agent or employee of that person. See California Penal Code 16630
• license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
• licensed gun show producer: means a person who has been issued a certificate of eligibility by the Department of Justice pursuant to Section 27200. See California Penal Code 16800
• 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
• Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Food and Agricultural Code 49
• 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