Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Other Taxes
Part 6. Private Railroad Car Tax
Table of Contents
CHAPTER 1. General Provisions and Definitions | (View entire chapter)
- 11201 Title
- 11202 Construction
- 11203 "Private railroad car"
- 11204 "Person"
- 11205 "In this State"
- 11206 "Class of private railroad cars"
CHAPTER 2. Assessments | (View entire chapter)
Article 1 General Provisions
- 11251 Assessment of cars
- 11252 Tax in lieu of other taxes
- 11253 Installment payment agreements
- 11253.5 Installment payments; annual statement
- 11254 Return of levied property
Article 2 Reports
- 11271 Annual report; time of filing
- 11272 Extension of time for filing report
- 11273 Untimely report; penal assessment
Article 3 Valuations
- 11291 Property included in value of cars
- 11292 Depreciable life
- 11293 Amount of cars
- 11294 Amount of cars; exclusion
Article 4 Estimated and Escaped Assessments
- 11311 Assessment if no report made
- 11312 Notice of estimated assessment
- 11314 Unsatisfactory report
- 11315 Assessment of escaped property
- 11316 Negligence or fraud; penal assessment
- 11317 Entry on current record
- 11318 Notice of escaped assessment
- 11319 Interest
Article 5 Reassessments
- 11336 Time for completion of assessments; notice
- 11337 Inspection of assessments
- 11338 Petition for reassessment
- 11339 Petition for reassessment; assessment made outside regular period
- 11340 Contents of petition
- 11341 Notice of decision
- 11342 Closed hearings
Article 6 Jeopardy Assessments
- 11351 Jeopardy assessment
- 11352 Notice of assessment
- 11353 Petition for reassessment; security
- 11354 Delinquency penalty
CHAPTER 3. Levy and Payment of Tax | (View entire chapter)
- 11401 Levy and rate of tax
- 11403 Computation of tax rate
- 11404 Notice of assessment
- 11405 Delinquency penalty
- 11406 Absence of notice
- 11407 Excusable delay due to disaster
- 11408 Reasonable reliance on written advice; relief of tax, penalty and interest
- 11408.5 Innocent spouse relief
- 11409 Errors or delays caused by board employee; interest relief
CHAPTER 3.5. Corrections | (View entire chapter)
- 11426 Correctable errors; time limit
- 11427 Hearing on increase of tax
- 11428 Entry and notice
- 11429 Payment
- 11430 Delinquency penalty
CHAPTER 4. Collection of Tax | (View entire chapter)
Article 1 Security for Tax
- 11451 Notice of delinquency [Repealed]
- 11451 Notice of delinquency
- 11452 Credits not to be transferred [Repealed]
- 11452 Notice of levy
- 11453 Employer withheld earnings
- 11453 Reports of credits, etc [Repealed]
Article 2 Suit for Tax
- 11471 Suit to enforce payment [Repealed]
- 11471 Suit to enforce payment
- 11472 Prosecution by Attorney General
- 11473 Attachment
- 11474 Prima facie evidence
- 11475 Process serving
Article 3 Lien of Tax
- 11491 Tax constitutes a lien
- 11492 Lien date
- 11493 Satisfaction of lien
- 11494 Priority of lien
- 11495 Recording certificate; lien
- 11496 Release of lien
Article 4 Warrant for Collection of Tax
Article 5 Seizure and Sale
- 11511 Seizure of property
- 11512 Notice of sale
- 11513 Sale of property
- 11514 Return of revenue in excess of amount due the state
Article 6 Payment on Termination of Business and Successor's Liability
- 11521 Withholding of tax due from purchase price
- 11522 Failure to withhold sufficient amount from purchase price
- 11523 Certificate of payment
- 11524 Notice of successor liability
Article 7 Miscellaneous Provisions
- 11531 Remedies are cumulative
- 11532 Board action
- 11533 Personal liability for unpaid taxes
- 11534 Collection cost recovery fee
CHAPTER 5. Overpayments and Refunds | (View entire chapter)
Article 1 Claim for Refund
- 11551 Excess payments; certification [Repealed]
- 11551 Excess payments; certification
- 11552 Disposition of excess payments [Repealed]
- 11553 Time for filing claims
- 11553.5 Filing extension; disability
- 11554 Form and content of claim
- 11555 Interest on overpayment
Article 2 Suit for Refund
- 11571 Injunction forbidden
- 11572 Necessity for refund claim
- 11573 Action for refund; limitation
- 11574 When refund claim not acted upon
- 11574.5 Failure to bring timely suit
- 11575 Disposition of amount of judgment
- 11576 Interest
- 11577 Judgment for assignee forbidden
Article 3 Cancellations
- 11596 Cancellation of illegal assessments [Repealed]
- 11596 Cancellation of illegal assessments
- 11597 Cancellation of penalties; petition
CHAPTER 6. Administration | (View entire chapter)
- 11651 Administration by board
- 11651.5 Alternate time for completion of assessments; notice
- 11652 Records of taxpayers
- 11653 Records of railroad companies
- 11654 Furnishing of data
- 11655 Confidentiality; exception
- 11656 Confidentiality; paid return preparers
- 11657 Fee and expense reimbursement; unreasonable staff action