Sections
6 entriesSection 16200Defines the construction rule for terms defined in this chapter by providing that the chapter’s definitions govern those terms in the chapter’s…Section 16201Defines fee to include every tax, fee, penalty, and other monetary exaction, together with related interest and costs, that is imposed or…Section 16202Defines “tax” to include every tax, fee, penalty, and other monetary exaction imposed or collected for general public revenue purposes, together with…Section 16203Defines charge to include every tax, fee, penalty, and other monetary exaction, together with related interest and costs, when imposed or collected…Section 16204Defines officer broadly to include a director, chief, commissioner, chairman, department, division, bureau, commission, board, any other person, officer, or employee, and…Section 16205Defines “taxpayer” to include every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, and artificial legal…