Part 6. Private Railroad Car Tax

Chapter 1. General Provisions and Definitions

• Ca. Rev. and Tax. Code § 11201 Short Title
• Ca. Rev. and Tax. Code § 11202 Definitions
• Ca. Rev. and Tax. Code § 11203 "Private Railroad Car" Defined
• Ca. Rev. and Tax. Code § 11204 "Person" Defined
• Ca. Rev. and Tax. Code § 11205 "In This State" Or "In the State" Defined
• Ca. Rev. and Tax. Code § 11206 "Class of Private Railroad Cars" Defined

Chapter 2. Assessments

• Article 1. General Provisions
• Article 2. Reports
• Article 3. Valuations
• Article 4. Estimated and Escaped Assessments
• Article 5. Reassessments
• Article 6. Jeopardy Assessments

Chapter 3. Levy and Payment of Tax

• Ca. Rev. and Tax. Code § 11401 Levy of Tax
• Ca. Rev. and Tax. Code § 11403 Computation of Average Rate of General Property Taxation
• Ca. Rev. and Tax. Code § 11404 Notice
• Ca. Rev. and Tax. Code § 11405 Penalty
• Ca. Rev. and Tax. Code § 11406 Failure to Pay Tax Not Excused; Assessment Or Levy Not Invalidated
• Ca. Rev. and Tax. Code § 11407 Failure to Make Timely Report Payment Due to Disaster
• Ca. Rev. and Tax. Code § 11408 Failure to Make Timely Report Or Payment Due to Reliance On Advice From Board
• Ca. Rev. and Tax. Code § 11408.5 Liability of Spouses
• Ca. Rev. and Tax. Code § 11409 Failure to Pay Tax Due to Unreasonable Error Or Delay By Board Employee

Chapter 3.5. Corrections

• Ca. Rev. and Tax. Code § 11426 Correction of Defects In Form Or Clerical Errors
• Ca. Rev. and Tax. Code § 11427 Hearing
• Ca. Rev. and Tax. Code § 11428 Entry In Records; Mailing of Statement of Correction
• Ca. Rev. and Tax. Code § 11429 Payment of Additional Tax
• Ca. Rev. and Tax. Code § 11430 Delinquency; Penalty

Chapter 4. Collection of Tax

• Article 1. Security For Tax
• Article 2. Suit For Tax
• Article 3. Lien of Tax
• Article 4. Warrant For Collection of Tax
• Article 5. Seizure and Sale
• Article 6. Payment On Termination of Business and Successor's Liability
• Article 7. Miscellaneous Provisions

Chapter 5. Overpayments and Refunds

• Article 1. Claim For Refund
• Article 2. Suit For Refund
• Article 3. Cancellations

Chapter 6. Administration

• Ca. Rev. and Tax. Code § 11651 Enforcement By Board; Rules and Regulations
• Ca. Rev. and Tax. Code § 11651.5 Substituted Dates
• Ca. Rev. and Tax. Code § 11652 Keeping Records; Examination of Records and Data
• Ca. Rev. and Tax. Code § 11653 Records and Reports; Availability
• Ca. Rev. and Tax. Code § 11654 Furnishing Data Concerning Cars to Board
• Ca. Rev. and Tax. Code § 11655 Secrecy; Disclosure of Information and Records
• Ca. Rev. and Tax. Code § 11656 Unlawful Disclosure Or Use of Information By Person Engaged In Preparing Returns
• Ca. Rev. and Tax. Code § 11657 Reimbursement For Fees and Expenses Related to Hearing

Chapter 7. Disposition of Proceeds

• Ca. Rev. and Tax. Code § 11701 Transmittal of Money; Deposit
• Ca. Rev. and Tax. Code § 11702 Appropriation