SECTIONS 38571-38577 - California Statutes

REVENUE AND TAXATION CODE

SECTION 38571-38577

38571. The board shall report to the Controller the amount of
collections under this part, and the Controller shall keep a record
thereof.

38572. The remedies of the state provided for in this chapter are
cumulative, and no action taken by the board or Attorney General
constitutes an election by the state to pursue any remedy to the
exclusion of any other remedy for which provision is made in this
part.

38573. In all proceedings under this chapter the board may act on
behalf of the people of the State of California.

38574. (a) Upon termination, dissolution, or abandonment of a
corporate business, any officer or other person having control or
supervision of, or who is charged with the responsibility for the
filing of returns or the payment of tax, or who is under a duty to
act for the corporation in complying with any requirement of this
part, shall be personally liable for any unpaid taxes and interest
and penalties on those taxes, if that officer or other person
willfully fails to pay or to cause to be paid any taxes due from the
corporation pursuant to this part.
(b) The officer or other person shall be liable only for taxes
which became due during the period he or she had the control,
supervision, responsibility, or duty to act for the corporation
described in subdivision (a), plus interest and penalties on those
taxes.
(c) For purposes of this section, "willfully fails to pay or cause
to be paid" means that the failure was the result of an intentional,
conscious, and voluntary course of action.
(d) The sum due for the liability under this section may be
collected by determination and collection in the manner provided in
Chapter 5 (commencing with Section 38401) and Chapter 6 (commencing
with Section 38501).

38575. (a) For the purpose of collecting taxes, interest, additions
to tax, and penalties, the board may enter into agreements with one
or more private persons, companies, associations, or corporations
providing debt collection services outside this state with respect to
the collection of taxes, interest, additions to tax, and penalties.
The agreements may provide, at the discretion of the board, the rate
of payment and the manner in which compensation for services shall be
paid. The compensation shall not be added to the amount required to
be collected by the collection agency or provider of debt collection
services from the tax debtor. The board shall provide the necessary
information for the contractor to fulfill its obligation under the
agreement.
(b) With the approval of the board, the contractor may, as part of
the collection process, refer the tax debt for litigation by its
legal representatives in the name of the board.

38576. The board shall not be subject to subdivisions (c) and (d)
of Section 16307 of the Corporations Code unless, at the time of
registration, the timber owner furnishes the board a written
partnership agreement that provides that all business assets shall be
held in the name of the partnership.

38577. (a) A collection cost recovery fee shall be imposed on any
person that fails to pay an amount of tax, interest, penalty, or
other amount due and payable under this part. The collection cost
recovery fee shall be in an amount equal to the board's costs for
collection, as reasonably determined by the board. The collection
cost recovery fee shall be imposed only if the board has mailed its
demand notice, to that person for payment, that advises that
continued failure to pay the amount due may result in collection
action, including the imposition of a collection cost recovery fee.
(b) Interest shall not accrue with respect to the collection cost
recovery fee provided by this section.
(c) The collection cost recovery fee imposed pursuant to this
section shall be collected in the same manner as the collection of
any other tax imposed by this part.
(d) (1) If the board finds that a person's failure to pay any
amount under this part is due to reasonable cause and circumstances
beyond the person's control, and occurred notwithstanding the
exercise of ordinary care and the absence of willful neglect, the
person shall be relieved of the collection cost recovery fee provided
by this section.
(2) Any person seeking to be relieved of the collection cost
recovery fee shall file with the board a statement under penalty of
perjury setting forth the facts upon which the person bases the claim
for relief.
(e) Subdivision (a) shall be operative with respect to a demand
notice for payment which is mailed on or after January 1, 2011.
(f) Collection cost recovery fee revenues shall be deposited in
the same manner as revenues derived from any other tax imposed by
this part.