ARTICLE 1. General Provisions [11251. - 11254.]

Article 1 added by Stats. 1941, Ch. 41.

§§ 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…