California Code
DIVISION 2 - OTHER TAXES
PART 6 - PRIVATE RAILROAD CAR TAX

CHAPTER 1 - General Provisions and Definitions

Section 11201. - 11201. This part is known and may be cited as...

Section 11202. - 11202. Except where the context otherwise requires, the definitions given...

Section 11203. - 11203. (a) “Private railroad car” includes any railroad rolling stock...

Section 11204. - 11204. “Person” includes any individual, firm, partnership, joint venture, limited...

Section 11205. - 11205. “In this State” or “in the State” means within...

Section 11206. - 11206. “Class of private railroad cars” means the Association of...

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...

CHAPTER 3 - Levy and Payment of Tax

Section 11401. - 11401. On or before October 1, the board shall levy...

Section 11403. - 11403. The board shall compute the average rate of general...

Section 11404. - 11404. On or before October 15th in each year the...

Section 11405. - 11405. If the tax is not paid on or before...

Section 11406. - 11406. Failure to pay the tax is not excused nor...

Section 11407. - 11407. If the board finds that a person’s failure to...

Section 11408. - 11408. (a) If the board finds that a person’s failure...

Section 11408.5. - 11408.5. (a) Under regulations prescribed by the board, if: (1)...

Section 11409. - 11409. (a) The board, in its discretion, may relieve all...

CHAPTER 3.5 - Corrections

Section 11426. - 11426. When it can be determined by any report or...

Section 11427. - 11427. If the correction will increase the amount of tax...

Section 11428. - 11428. The date and nature of the correction shall be...

Section 11429. - 11429. If the amount of the tax is increased the...

Section 11430. - 11430. If the additional tax is not paid within the...

CHAPTER 4 - Collection of Tax

ARTICLE 1 - Security for Tax

Section 11451. - 11451. (a) If any person is delinquent in the payment...

Section 11452. - 11452. (a) Subject to the limitations in subdivisions (b) and...

Section 11453. - 11453. (a) Notwithstanding Article 7 (commencing with Section 706.151) of...

ARTICLE 2 - Suit for Tax

Section 11471. - 11471. At any time within four years after any tax...

Section 11472. - 11472. The Attorney General shall prosecute the action, and the...

Section 11473. - 11473. In the action a writ of attachment may be...

Section 11474. - 11474. In the action a certificate by the board showing...

Section 11475. - 11475. In any action brought under this part, process may...

ARTICLE 3 - Lien of Tax

Section 11491. - 11491. The tax, together with the interest and penalties thereon,...

Section 11492. - 11492. The lien upon personal property created by this part...

Section 11493. - 11493. The lien upon personal property shall not be removed...

Section 11494. - 11494. The lien upon personal property is paramount to all...

Section 11495. - 11495. If any amount required to be paid to the...

Section 11496. - 11496. The board may at any time release all or...

ARTICLE 4 - Warrant for Collection of Tax

Section 11501. - 11501. At any time within four years after any person...

Section 11502. - 11502. The board may pay or advance to the sheriff...

Section 11503. - 11503. The fees, commissions, and expenses are the obligation of...

ARTICLE 5 - Seizure and Sale

Section 11511. - 11511. At any time within four years after any person...

Section 11512. - 11512. Notice of the sale and the time and place...

Section 11513. - 11513. At the sale the board shall sell the property...

Section 11514. - 11514. If upon the sale the moneys received exceed the...

ARTICLE 6 - Payment on Termination of Business and Successor s Liability

Section 11521. - 11521. If any person liable for any amount under this...

Section 11522. - 11522. If the purchaser of a business fails to withhold...

Section 11523. - 11523. The certificate may be issued after the payment of...

Section 11524. - 11524. The obligation of the successor shall be enforced by...

ARTICLE 7 - Miscellaneous Provisions

Section 11531. - 11531. The remedies of the state provided for in this...

Section 11532. - 11532. In all proceedings under this chapter the board may...

Section 11533. - 11533. (a) Upon termination, dissolution, or abandonment of a corporate...

Section 11534. - 11534. (a) A collection cost recovery fee shall be imposed...

CHAPTER 5 - Overpayments and Refunds

ARTICLE 1 - Claim for Refund

Section 11551. - 11551. If the board determines that any amount, penalty, or...

Section 11553. - 11553. No credit or refund shall be allowed after four...

Section 11553.5. - 11553.5. (a) The limitation period specified in Section 11553 shall...

Section 11554. - 11554. The claim shall be in writing and shall state...

Section 11555. - 11555. Interest shall be paid upon the amount of any...

ARTICLE 2 - Suit for Refund

Section 11571. - 11571. No injunction or writ of mandate or other legal...

Section 11572. - 11572. No suit or proceeding shall be maintained in any...

Section 11573. - 11573. Within 90 days after the mailing of the notice...

Section 11574. - 11574. If the board fails to mail notice of action...

Section 11574.5. - 11574.5. Failure to bring suit or action within the time...

Section 11575. - 11575. If judgment is rendered for the plaintiff, the amount...

Section 11576. - 11576. In any judgment, interest shall be allowed at the...

Section 11577. - 11577. A judgment shall not be rendered in favor of...

ARTICLE 3 - Cancellations

Section 11596. - 11596. If any amount for taxes, penalty, and interest has...

Section 11597. - 11597. (a) Any penalty provided for in Section 11341, 11354,...

CHAPTER 6 - Administration

Section 11651. - 11651. The board shall enforce the provisions of this part...

Section 11651.5. - 11651.5. If the board for any reason fails to complete...

Section 11652. - 11652. Every person whose property is subject to tax under...

Section 11653. - 11653. Every railroad company with lines in this state shall...

Section 11654. - 11654. Any person having private railroad cars in his possession...

Section 11655. - 11655. (a) Except as provided herein, all information and records...

Section 11656. - 11656. (a) Except as otherwise provided by law, any person...

Section 11657. - 11657. (a) Every taxpayer is entitled to be reimbursed for...

CHAPTER 7 - Disposition of Proceeds

Section 11701. - 11701. All money received by the board under this part...

Section 11702. - 11702. The money so deposited, or so much thereof as...