PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]
Heading of Part 6 amended by Stats. 1978, Ch. 1209.
§§ 11201–11702 · 105 sections
CHAPTER 1. General Provisions and Definitions §§ 11201–11206 · 6 sections
- § 11201 This part is known and may be cited as the “Private Railroad Car Tax Law.”
- § 11202 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 11203 (a) “Private railroad car” includes any railroad rolling stock intended for the transportation of any persons, commodity, or material, operated on the…
- § 11204 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust,…
- § 11205 “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
- § 11206 “Class of private railroad cars” means the Association of American Railroad’s, or successor organization’s, one letter alpha component of its car type codes as…
CHAPTER 2. Assessments §§ 11251–11354 · 31 sections
ARTICLE 1. General Provisions §§ 11251–11254 · 5 sections
- § 11251 Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.
- § 11252 The tax imposed in this part is in lieu of all other state, county, municipal, or district taxes, according to value, upon private railroad cars and their…
- § 11253 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
- § 11253.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 11253 an…
- § 11254 Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the…
ARTICLE 2. Reports §§ 11271–11273 · 3 sections
- § 11271 (a) Every person whose private railroad cars are operated upon the railroads in this state at any time during a calendar year shall file with the board on or…
- § 11272 The board for good cause may extend for not to exceed 30 days the time for making a report, provided a written request is filed with the board prior to the…
- § 11273 If any person required to file a report fails to file it on or before April 30 or at the time as extended by the board, a penalty of 10 percent of the assessed…
ARTICLE 3. Valuations §§ 11291–11294 · 4 sections
- § 11291 The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property…
- § 11292 In making the assessment, the board shall value the cars by class based on the owner’s acquisition cost, less depreciation. The depreciation shall be computed…
- § 11293 In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar…
- § 11294 In determining the averages required in Section 11293, the board shall exclude from the California factor car mileage, car days or such other data which occurs…
ARTICLE 4. Estimated and Escaped Assessments §§ 11311–11319 · 8 sections
- § 11311 If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable…
- § 11312 After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally or by…
- § 11314 If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.
- § 11315 If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property…
- § 11316 If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of the taxpayer, a penalty of 10 percent of the value of the…
- § 11317 (a) An escape assessment shall be entered on the current private railroad car tax record, and if this is not the record for the year in which the property…
- § 11318 Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof…
- § 11319 If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment relates, the tax shall bear…
ARTICLE 5. Reassessments §§ 11336–11342 · 7 sections
- § 11336 On or before August 1 the board shall complete the assessment of all property required to be assessed and shall notify the assessees thereof. This notice shall…
- § 11337 Between August 1 and August 21, the assessments made by the board shall be open for inspection by all persons interested.
- § 11338 (a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the…
- § 11339 (a) Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be filed on…
- § 11340 Every petition for reassessment filed under Section 11338 or Section 11339 shall be in writing and shall state the specific grounds upon which the petition is…
- § 11341 (a) The board shall render its decision on the petition for reassessment within 45 days of the date of the hearing on the petition, and shall mail notice of…
- § 11342 A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be…
ARTICLE 6. Jeopardy Assessments §§ 11351–11354 · 4 sections
- § 11351 If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part will be jeopardized by delay, it shall…
- § 11352 The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall…
- § 11353 The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him of the notice of…
- § 11354 A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus…
CHAPTER 3. Levy and Payment of Tax §§ 11401–11409 · 9 sections
- § 11401 On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s…
- § 11403 The board shall compute the average rate of general property taxation in the state by: (a) Adding the county, city, school district, and other general taxes,…
- § 11404 On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the…
- § 11405 If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus…
- § 11406 Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the notice prescribed by Section…
- § 11407 If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care…
- § 11408 (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 11408.5 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to pay a tax levied and required to be paid…
- § 11409 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or…
CHAPTER 3.5. Corrections §§ 11426–11430 · 5 sections
- § 11426 When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects in form or clerical errors…
- § 11427 If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he…
- § 11428 The date and nature of the correction shall be entered in the records of the board and a statement of the correction of the assessment shall be mailed to the…
- § 11429 If the amount of the tax is increased the additional tax shall be paid to the board on or before December 10th following the levy of the tax, or on or before…
- § 11430 If the additional tax is not paid within the time specified in Section 11429, it is delinquent and a penalty of 10 percent of the amount of the additional tax…
CHAPTER 4. Collection of Tax §§ 11451–11534 · 29 sections
ARTICLE 1. Security for Tax §§ 11451–11453 · 3 sections
- § 11451 (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her…
- § 11452 (a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all persons…
- § 11453 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board…
ARTICLE 2. Suit for Tax §§ 11471–11475 · 5 sections
- § 11471 At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any time within four years after the…
- § 11472 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
- § 11473 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
- § 11474 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax,…
- § 11475 In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code or may be served upon any agent or…
ARTICLE 3. Lien of Tax §§ 11491–11496 · 6 sections
- § 11491 The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars…
- § 11492 The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with…
- § 11493 The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of…
- § 11494 The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other…
- § 11495 If any amount required to be paid to the state under this part is not paid when due, the board may within four years after the amount is due file for record in…
- § 11496 The board may at any time release all or any portion of the property subject to any lien provided for in this part from the lien or subordinate the lien to…
ARTICLE 4. Warrant for Collection of Tax §§ 11501–11503 · 3 sections
- § 11501 At any time within four years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
- § 11502 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar…
- § 11503 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue…
ARTICLE 5. Seizure and Sale §§ 11511–11514 · 4 sections
- § 11511 At any time within four years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount by its seizure of any…
- § 11512 Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in writing at least…
- § 11513 At the sale the board shall sell the property in accordance with law and the notice, and shall deliver to the purchaser a bill of sale for the personal…
- § 11514 If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess…
ARTICLE 6. Payment on Termination of Business and Successor’s Liability §§ 11521–11524 · 4 sections
- § 11521 If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a…
- § 11522 If the purchaser of a business fails to withhold a sufficient amount of the purchase price as required, the purchaser becomes personally liable for the payment…
- § 11523 The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or…
- § 11524 The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed…
ARTICLE 7. Miscellaneous Provisions §§ 11531–11534 · 4 sections
- § 11531 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the…
- § 11532 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
- § 11533 (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person who has control or supervision of or is charged with the…
- § 11534 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
CHAPTER 5. Overpayments and Refunds §§ 11551–11597 · 15 sections
ARTICLE 1. Claim for Refund §§ 11551–11555 · 5 sections
- § 11551 If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the…
- § 11553 No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of…
- § 11553.5 (a) The limitation period specified in Section 11553 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 11554 The claim shall be in writing and shall state the specific grounds upon which it is founded.
- § 11555 Interest shall be paid upon the amount of any overpayment of tax at the adjusted annual rate established pursuant to Section 19521 upon the amount found to…
ARTICLE 2. Suit for Refund §§ 11571–11577 · 8 sections
- § 11571 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against…
- § 11572 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
- § 11573 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
- § 11574 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 11574.5 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged…
- § 11575 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, and the…
- § 11576 In any judgment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount found to have been illegally…
- § 11577 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or…
ARTICLE 3. Cancellations §§ 11596–11597 · 2 sections
- § 11596 If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth…
- § 11597 (a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure to make a timely payment…
CHAPTER 6. Administration §§ 11651–11657 · 8 sections
- § 11651 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 11651.5 If the board for any reason fails to complete the private railroad car tax assessments by the time specified in Section 11336, it may nevertheless complete…
- § 11652 Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of his private…
- § 11653 Every railroad company with lines in this state shall keep such records and other data with respect to the operation of private railroad cars over those lines…
- § 11654 Any person having private railroad cars in his possession or control in this state shall furnish such data concerning the cars as the board may request.
- § 11655 (a) Except as provided herein, all information and records relating to the business affairs of persons required to report to the board pursuant to this part…
- § 11656 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 11657 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
CHAPTER 7. Disposition of Proceeds §§ 11701–11702 · 2 sections
- § 11701 All money received by the board under this part shall be transmitted to the State Treasurer and shall be deposited in the State Treasury to the credit of the…
- § 11702 The money so deposited, or so much thereof as may be necessary, is hereby appropriated for the purpose of making refunds under this part and shall, upon…