CHAPTER 3. Levy and Payment of Tax [11401. - 11409.]

Chapter 3 added by Stats. 1941, Ch. 41.

§§ 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…