California Business and Professions Code ARTICLE 1 - Definitions

• Section 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...
• Section 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 as...
• Section 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 purposes...
• Section 16203.
  “Charge” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected for regulatory purposes or for...
• Section 16204.
  “Officer” includes director, chief, commissioner, chairman, department, division, bureau, commission, board and any other person, officer or employee, and any agency, of or in the...
• Section 16205.
  “Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable...

Last modified: October 22, 2018