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 this chapter.
Article 1Definitions
Section § 16200
This law section explains that the definitions provided in this chapter are used to understand and interpret the terms in the following sections, unless specified otherwise by the context.
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Section § 16201
This section defines "Fee" as any type of money that must be paid, such as taxes, penalties, or other financial charges, including interest and related costs. This money is related to getting, renewing, or keeping a license, certificate, or registration that the law requires.
“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 a prerequisite to or condition for the issuance, renewal or continued validity of any license, certificate or registration required by law.
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Section § 16202
This law says that whenever the term 'tax' is used, it refers to any kind of money collected by the government for public purposes. This includes taxes, fees, penalties, and any related interest or costs.
“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 generally.
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Section § 16203
This section defines the term "charge" to mean any money required or collected, like taxes or fees, that a person has to pay for regulatory reasons or specific public purposes. It also includes penalties, interest, and related costs.
“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 some particular public purpose or purposes.
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Section § 16204
In this section, the term "Officer" broadly refers to a variety of roles within the state government. This includes directors, chiefs, commissioners, chairmen, departments, divisions, bureaus, commissions, boards, and any other officials or employees, as well as any government agencies in the state.
“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 Government of this State.
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Section § 16205
This section defines a 'taxpayer' as anyone or any entity that must pay any kind of fee, tax, or charge. This includes not only individuals and companies but also partnerships, estates, and various types of trusts and organizations.
“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 for any fee, tax or charge.
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