California Statutes
§ 11161. — 11161. (Added by Stats. 2012, Ch. 838, Sec. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 5.7. PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT
For purposes of this part:
(a)“Board of supervisors” means the board of supervisors of the city and county.
(b)“City and county” means the City and County of San Francisco.
(c)“Department” means the Department of Motor Vehicles.
(d)“Market value” has the same meaning and shall be determined in the same manner as required under Part 5 (commencing with Section 10701) of Division 2.
(e)“Person” includes an individual, a firm, a corporation, a limited liability company, a partnership, or any other legal entity.
(f)“Resident of the city and county” means a person whose address, as reflected in department registration records, is in the city and county, but does not include a person that establishes to the satisfaction of the department that the person’s place of residence is elsewhere.
(g
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California § 11161. (11161. (Added by Stats. 2012, Ch. 838, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.