Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

CHAPTER 3.5. Corrections


Chapter 3.5. Corrections

11426. Correctable errors; time limit. 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 of the board in assessing private railroad cars may be corrected by the board under this chapter at any time within four years after the assessment was made.

History.—Added by Stats. 1953, p. 2479, in effect September 9, 1953. Stats. 1974, Ch. 54, p. 120, in effect January 1, 1975, substituted "four" for "two". Stats. 1978, Ch. 1209, in effect January 1, 1979 added "railroad" between "private" and "cars".

11427. Hearing on increase of tax. 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 may present his objections to the change. The board's decision is final.

History.—Added by Stats. 1953, p. 2479, in effect September 9, 1953. Stats. 1974, Ch. 54, p. 121, in effect January 1, 1975, substituted "10" for "five".

11428. Entry and notice. 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 assessee.

History.—Added by Stats. 1953, p. 2479, in effect September 9, 1953.

11429. Payment. 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 the fifteenth day following the date of mailing the statement, whichever is the later.

History.—Added by Stats. 1953, p. 2479 in effect September 9, 1953.

11430. Delinquency penalty. 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 shall be added thereto, plus interest on the amount of the additional tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the additional tax became due and payable until the time of payment.

History.—Added by Stats. 1953, p. 2479, in effect September 9, 1953. Stats. 1974, Ch. 54, p. 121, in effect January 1, 1975, substituted "within the time specified in Section 11429" for "when due and payable", and added "it is delinquent and" after "Section 11429,". Stats. 1975. Ch. 661, p. 1431, in effect January 1, 1976, substituted "1 percent" for "one-half of 1 percent". Stats. 1982, Ch. 5 (First Extra Session), in effect June 1, 1982, substituted "adjusted annual rate established pursuant to Section 19269" for "rate of 1 percent per month, or fraction thereof," after "tax at the." Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "Section 19521" for "Section 19269" after "established pursuant to".

Note.—Section 77 of Stats. 1975, Ch. 661, provided that notwithstanding any provisions of law, additional revenues deposited to the credit of any fund or account which are attributable to the increase in interest pursuant to this act shall only be appropriated for expenditure, allocation, or transfer as provided in legislation enacted after the effective date of this act. Sec. 78 thereof provided that the interest rate change in this act shall apply to all interest accrued on or after January 1, 1976.

Note.—Section 89 of Stats. 1982, Ch. 5 (First Extra Session) provided that the provisions of this act shall apply to all interest and additions to tax accruing on or after the effective date of this act.

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