California Codes > Revenue and Taxation Code > Division 2 > Part 7.5 – NONADMITTED INSURANCE TAX
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7.5 - NONADMITTED INSURANCE TAX
- ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, ammunition feeding device, or projectile capable of being fired from a firearm with a deadly consequence. See California Penal Code 16150
- ammunition vendor: means any person, firm, corporation, or other business enterprise that holds a current ammunition vendor license issued pursuant to Section 30385. See California Penal Code 16151
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Fiduciary: A trustee, executor, or administrator.
- firearm: includes the frame or receiver of the weapon, including both a completed frame or receiver, or a firearm precursor part:
California Penal Code 16520
- 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.
- handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Penal Code 16640
- peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
- 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
- Sell: includes offer for sale, expose for sale, possess for sale, exchange, barter, or trade. See California Food and Agricultural Code 44
- state agency: shall include any state board, commission, bureau, or division created pursuant to the provisions of the Business and Professions Code, the Education Code, or the Chiropractic Initiative Act to license and regulate individuals who engage in certain businesses and professions. See California Penal Code 23