CaliforniaState Board of EqualizationGlossary of Tax TermsThis glossary is being issued to provide a foundationfor translation of tax terminology most commonlyused by the State Board of Equalization. We notethat compromise is always involved in selectingwords and phrases to describe certain tax conceptsthat may have no precise equivalent in theVietnamese language or legal tradition.The terms in this glossary are among the mostcommonly used in documents published by theCalifornia State Board of Equalization. They arepresented first in English with Vietnamesetranslations.This glossary is not a legal document and none of theterms found in it should be understood to change themeaning of any provisions of law, regulations, or anyother authoritative precedent. Although a reader mayunderstand terms as translated to have particularmeanings, the legal meanings of the terms arecontrolled by the law, regulations, and administrativeand judicial decisions. A periodic review is made todetermine whether any additions, deletions, orrevisions are needed.Bảng Chú Giải Thuật Ngữ ThuếBảng chú giải này được phát hành nhằm cung cấpcơ sở...