SECTIONS 11251-11254 - California Statutes

REVENUE AND TAXATION CODE

SECTION 11251-11254

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 appurtenances.

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 thereon and any applicable
penalties, in installments over an agreed period. With mutual
consent, the board and the taxpayer may alter or modify the
agreement.
(b) Upon failure of a person to fully comply with the terms of an
installment payment agreement with the board, the board may terminate
the agreement by mailing a notice of termination to the person. The
notice shall include an explanation of the basis for the termination
and inform the person of his or her right to request an
administrative review of the termination. Fifteen days after the
mailing of the notice, the installment payment agreement shall be
void, and the total amount of the tax, interest, and penalties due
shall be immediately payable.
(c) The board shall establish procedures for an administrative
review for persons requesting that review whose installment payment
agreements are terminated under subdivision (b). The collection of
taxes, interest, and penalties that are the subject of the terminated
installment payment agreement may not be stayed during this
administrative review process.
(d) The notice requirement in subdivision (b) shall not apply to
any case where the board finds collection of the tax to be in
jeopardy.
Except in the case of fraud, if an installment payment agreement
is entered into within 45 days from the due date of the tax bill, and
the person complies with the terms of the installment payment
agreement, the board shall relieve the penalty imposed pursuant to
Section 11341.

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 annual statement setting forth the
initial balance at the beginning of the year, the payments made
during the year, and the remaining balance as of the end of the year.

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 sale of the property shall be
returned to the taxpayer if the board determines any one of the
following:
(a) The levy on the property was not in accordance with the law.
(b) The taxpayer has entered into and is in compliance with an
installment payment agreement pursuant to Section 11253 to satisfy
the tax liability for which the levy was imposed, unless that or
another agreement allows for the levy.
(c) The return of the property will facilitate the collection of
the tax liability or will be in the best interest of the state and
the taxpayer.