California Code
PART 6 - PRIVATE RAILROAD CAR TAX
CHAPTER 2 - Assessments

ARTICLE 1 - General Provisions

Section 11251. - 11251. Private railroad cars operated upon railroads into, out of,...

Section 11252. - 11252. The tax imposed in this part is in lieu...

Section 11253. - 11253. (a) The board may, in its discretion, enter into...

Section 11253.5. - 11253.5. The board, beginning no later than January 1, 2001,...

Section 11254. - 11254. Except in any case where the board finds collection...

ARTICLE 2 - Reports

Section 11271. - 11271. (a) Every person whose private railroad cars are operated...

Section 11272. - 11272. The board for good cause may extend for not...

Section 11273. - 11273. If any person required to file a report fails...

ARTICLE 3 - Valuations

Section 11291. - 11291. The value of private railroad cars shall not include...

Section 11292. - 11292. In making the assessment, the board shall value the...

Section 11293. - 11293. In making an assessment, the board shall determine the...

Section 11294. - 11294. In determining the averages required in Section 11293, the...

ARTICLE 4 - Estimated and Escaped Assessments

Section 11311. - 11311. If any person neglects or refuses to make a...

Section 11312. - 11312. After making its estimate the board shall give to...

Section 11314. - 11314. If the board is dissatisfied with the report filed...

Section 11315. - 11315. If any property required to be assessed for any...

Section 11316. - 11316. If the board makes an assessment pursuant to Section...

Section 11317. - 11317. (a) An escape assessment shall be entered on the...

Section 11318. - 11318. Except in the case of a taxpayer fraudulently or...

Section 11319. - 11319. If any assessment made pursuant to this article results...

ARTICLE 5 - Reassessments

Section 11336. - 11336. On or before August 1 the board shall complete...

Section 11337. - 11337. Between August 1 and August 21, the assessments made...

Section 11338. - 11338. (a) The owner or assessee may file a petition...

Section 11339. - 11339. (a) Any assessment made outside of the regular assessment...

Section 11340. - 11340. Every petition for reassessment filed under Section 11338 or...

Section 11341. - 11341. (a) The board shall render its decision on the...

Section 11342. - 11342. A petitioner may request the board to close to...

ARTICLE 6 - Jeopardy Assessments

Section 11351. - 11351. If at any time after the lien date the...

Section 11352. - 11352. The notice of assessment shall be inscribed “jeopardy assessment”...

Section 11353. - 11353. The person against whom a jeopardy assessment is made...

Section 11354. - 11354. A jeopardy assessment is delinquent at the time it...