ARTICLE 1. Definitions [16200. - 16205.]

Article 1 added by Stats. 1941, Ch. 61.

§§ 16200–16205 · 6 sections

• § 16200 Unless the context otherwise requires, the definitions set forth in this chapter govern the construction of the terms they define in the subsequent sections of…
• § 16201 “Fee” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected in connection with or…
• § 16202 “Tax” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected for revenue for public…
• § 16203 “Charge” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected for regulatory…
• § 16204 “Officer” includes director, chief, commissioner, chairman, department, division, bureau, commission, board and any other person, officer or employee, and any…
• § 16205 “Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate…