California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 11161
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)
“Voter-approved local assessment” means a supplemental charge added to the fee imposed pursuant to Part 5 (commencing with Section 10701).
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