Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

CHAPTER 6. Administration


Chapter 6. Administration

11651. Administration by board. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

11651.5. Alternate time for completion of assessments; notice. 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 them within the next calendar month. In such case there shall be added one calendar month to the dates specified in Sections 11337, 11338, 11401, 11404, and 11405. The board shall notify each assessee by mail at his address as it appears in the records of the board of the substituted dates during which the assessment may be examined, a petition for reassessment filed, and the tax paid without penalty.

History.—Added by Stats. 1974, Ch. 54, p. 122, in effect January 1, 1975. Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private".

11652. Records of taxpayers. 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 railroad cars as the board requires. The board or its authorized representative may examine the records and data.

History.—Stats. 1945, p. 1003, in effect September 15, 1945, deleted "in this State" after "private cars." Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private".

11653. Records of railroad companies. 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 and make such reports as the board requires. The company shall on demand make the records and data available to the board or its authorized representative.

History.—Stats. 1974, Ch. 54, p. 122, in effect January 1, 1975, added "and make such reports" after "over those lines" in the first sentence. Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private".

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11654. Furnishing of data. 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.

History.—Added by Stats. 1974, Ch. 54, p. 122, in effect January 1, 1975. Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private".

11655. Confidentiality; exception. (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 shall be held secret by the board.

(b) The board shall disclose information and records to law enforcement agencies, grand juries, and other duly authorized legislative or administrative officials of the state pursuant to their authorization to examine such information and records.

(c) The board also may disclose information, records, and appraisal data relating to state assessment of private railroad companies whose cars operate in interstate commerce to tax officials of other states having duties corresponding to those described by this part. The disclosure shall be limited to instances in which there is a reciprocal exchange of information by the states in which the cars operate, and shall be made only pursuant to a written agreement between the agencies involved. The agreement shall provide that any request for information be in writing, shall specify the information to be exchanged, and shall require that any information furnished be used solely for tax administration purposes and otherwise shall be held secret. The request for information and any written material furnished pursuant to the request shall be open to inspection by the person to whom the information relates at the office of the board in Sacramento.

History.—Added by Stats. 1974, Ch. 54, p. 122, in effect January 1, 1975. Stats. 1982, Ch. 1465, in effect January 1, 1983, added "(a) Except as provided herein, all" before "information" at the beginning of the former first sentence, added "(b)" before "The board" at the beginning of the former second sentence and added subdivision (c).

Construction.—A taxpayer was not improperly denied the right of cross-examination with respect to a witness's testimony, where the taxpayer sought disclosure of the names of other taxpayers whose property was valued by a different method and where this section requires that all such records be held secret by the Board. Trailer Train Company v. State Board of Equalization, 180 Cal.App.3d 565.

Confidentiality.—This section applies to reassessment hearings such that reassessment hearings and records must be closed to the public where needed to preserve confidentiality. Thus, a taxpayer was entitled to an injunction barring disclosure of documents submitted at such a hearing. General American Transportation Corp. v. State Board of Equalization, 193 Cal.App.3d 1175.

11656. Confidentiality; paid return preparers. (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, returns under Chapter 2 (commencing with Section 11251) of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:

(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.

(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.

(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person's consent or pursuant to a subpoena, court order, or other compulsory legal process.

History.—Added by Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001.

11657. Fee and expense reimbursement; unreasonable staff action. (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 are met:

(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.

(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.

(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.

(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.

(c) The amount of reimbursed fees and expenses shall be limited to the following:

(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or denial of a claim for refund.

(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which relate to the issues where the staff was unreasonable.

(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of the award.

(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2001.

History.—Added by Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001.

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