reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 11354 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 2 - Assessments|ARTICLE 6 - Jeopardy Assessments|Section 11354.

11354.  A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due and payable until the date of payment.(Amended by Stats. 1996, Ch. 1087, Sec. 38. Effective January 1, 1997.)
CA Rev & Tax Code § 11452 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 1 - Security for Tax|Section 11452.

11452.  (a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all persons having in their possession, or under their control, any credits or other personal property belonging to a person as defined in this part who is liable for any amount under this part to withhold from those credits or other personal property the amount of any tax, interest, or penalties due from that person, or the amount of any liability incurred by him or her under this part, and to transmit the amount withheld to the board at those times as it may designate.(b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.(c) The amount required to be withheld is the lesser of the following:(1) The amount due stated on the notice.(2) The amount of each payment due or becoming due to the person liable during the period of the levy.(d) For the purposes of this section, “payments” does not include earnings, as defined in subdivision (a) of Section 706.001 of the Code of Civil Procedure, or funds in a deposit account, as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. “Payments” does include all of the following:(1) Payments due for services for independent contractors, dividends, rents, royalties, residuals, patent rights, and mineral or other natural rights.(2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the person liable for the tax.(3) Any other payments or credits due or becoming due the person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise.(e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered or mailed to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice.(Amended by Stats. 1999, Ch. 991, Sec. 60. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)
CA Rev & Tax Code § 11453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 1 - Security for Tax|Section 11453.

11453.  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 11452 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax.(b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.(c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.(e) Collection against the person liable for the tax is stayed for both the following amount and period:(1) An amount equal to the amount determined by the board under subdivision (a).(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof.(f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.(g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 20.5. Effective January 1, 2001.)
CA Rev & Tax Code § 11471 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 2 - Suit for Tax|Section 11471.

11471.  At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any time within four years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in force as the result of the recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of the State of California to collect the amount delinquent together with penalties and interest.(Repealed and added by Stats. 1998, Ch. 695, Sec. 7. Effective January 1, 1999.)
CA Rev & Tax Code § 11472 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 2 - Suit for Tax|Section 11472.

11472.  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.(Added by Stats. 1998, Ch. 695, Sec. 8. Effective January 1, 1999.)
CA Rev & Tax Code § 11473 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 2 - Suit for Tax|Section 11473.

11473.  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure.(Added by renumbering Section 11472 by Stats. 1998, Ch. 695, Sec. 9. Effective January 1, 1999.)
CA Rev & Tax Code § 11474 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 2 - Suit for Tax|Section 11474.

11474.  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalties set forth in the certificate, and of compliance by the board with all provisions of this part in relation to the assessment of the property and computation and levy of the tax.(Added by renumbering Section 11473 by Stats. 1998, Ch. 695, Sec. 10. Effective January 1, 1999.)
CA Rev & Tax Code § 11475 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 2 - Suit for Tax|Section 11475.

11475.  In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code or may be served upon any agent or clerk in this state employed by any private railroad car company in a place of business maintained by the private railroad car company in this state. In the latter case, a copy of the process shall be sent by registered mail to the private railroad car company at its principal or home office.(Added by Stats. 1998, Ch. 695, Sec. 11. Effective January 1, 1999.)
CA Rev & Tax Code § 11491 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Lien of Tax|Section 11491.

11491.  The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said person as provided in Section 11495.(Amended by Stats. 1947, Ch. 860.)
CA Rev & Tax Code § 11492 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Lien of Tax|Section 11492.

11492.  The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with the interest and penalties thereon, to be levied during the year.(Amended by Stats. 1982, Ch. 939, Sec. 2. Operative January 1, 1984, by Sec. 3 of Ch. 939.)
CA Rev & Tax Code § 11493 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Lien of Tax|Section 11493.

11493.  The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of the tax, interest, and penalties.(Amended by Stats. 1947, Ch. 860.)
CA Rev & Tax Code § 11494 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Lien of Tax|Section 11494.

11494.  The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part.(Amended by Stats. 1947, Ch. 860.)
CA Rev & Tax Code § 11495 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Lien of Tax|Section 11495.

11495.  If any amount required to be paid to the state under this part is not paid when due, the board may within four years after the amount is due file for record in the office of any county recorder a certificate specifying the amount, interest, and penalty due, the name and address as it appears on the records of the board of the person liable for the same, and the fact that the board has complied with all provisions of this part in the determination of the amount required to be paid. From the time of the filing for record, the amount required to be paid together with interest and penalty constitutes a lien upon all real property in the county owned by the person or afterwards and before the lien expires acquired by him. The lien has the force, effect, and priority of a judgment lien and shall continue for 10 years from the time of the filing of the certificate unless sooner released or otherwise discharged. The lien may, within 10 years from the date of the filing of the certificate or within 10 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county and from the time of such filing the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged.(Amended by Stats. 1974, Ch. 54.)
CA Rev & Tax Code § 11496 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Lien of Tax|Section 11496.

11496.  The board may at any time release all or any portion of the property subject to any lien provided for in this part from the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest, and penalties.(Added by Stats. 1947, Ch. 860.)
CA Rev & Tax Code § 11501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 4 - Warrant for Collection of Tax|Section 11501.

11501.  At any time within four years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 11495 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.(Amended by Stats. 1996, Ch. 872, Sec. 147. Effective January 1, 1997.)
CA Rev & Tax Code § 11502 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 4 - Warrant for Collection of Tax|Section 11502.

11502.  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.(Amended by Stats. 1996, Ch. 872, Sec. 148. Effective January 1, 1997.)
CA Rev & Tax Code § 11503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 4 - Warrant for Collection of Tax|Section 11503.

11503.  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the tax.(Added by Stats. 1987, Ch. 498, Sec. 18.)
CA Rev & Tax Code § 11511 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 5 - Seizure and Sale|Section 11511.

11511.  At any time within four years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount by its seizure of any property, real or personal, of the person and its sale of that property, or a sufficient part of it, at public auction to pay the amount due together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.(Added by Stats. 1987, Ch. 498, Sec. 19.)
CA Rev & Tax Code § 11512 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 5 - Seizure and Sale|Section 11512.

11512.  Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in writing at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the taxpayer or other person at his or her last known address or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners:(a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold.(b) One conspicuous place on the property.The notice shall contain a description of the property to be sold, a statement of the amount due, including taxes, interest, penalties, and costs, the name of the delinquent, and the further statement that unless the amount due is paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice.(Amended by Stats. 1990, Ch. 1528, Sec. 11.)
CA Rev & Tax Code § 11513 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 5 - Seizure and Sale|Section 11513.

11513.  At the sale the board shall sell the property in accordance with law and the notice, and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.(Added by Stats. 1987, Ch. 498, Sec. 19.)
CA Rev & Tax Code § 11514 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 5 - Seizure and Sale|Section 11514.

11514.  If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess to the person liable for the amounts and obtain that person’s receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest or lien, the board shall withhold any excess pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If for any reason the receipt of the person liable for the amount is not available, the board shall deposit the excess moneys with the Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, or that person’s heirs, successors, or assigns.(Added by Stats. 1987, Ch. 498, Sec. 19.)
CA Rev & Tax Code § 11521 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 6 - Payment on Termination of Business and Successor s Liability|Section 11521.

11521.  If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a sufficient amount of the purchase price to cover the amount due until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due.(Added by Stats. 1987, Ch. 498, Sec. 20.)
CA Rev & Tax Code § 11522 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 6 - Payment on Termination of Business and Successor s Liability|Section 11522.

11522.  If the purchaser of a business fails to withhold a sufficient amount of the purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. Within 60 days after receiving a written request from the purchaser for a certificate, or within 60 days from the date the former owner’s records are made available for audit, whichever period expires later, but in any event not later than 90 days after receiving the request, or 90 days from the date of the sale of the business, whichever period expires later, the board shall either issue the certificate or mail notice to the purchaser, at his or her address as it appears on the records of the board, of the amount that must be paid as a condition of issuing the certificate. Failure of the board to mail the notice will release the purchaser from any further obligation to withhold from the purchase price as provided in this article. The last date upon which the obligation of the successor may be enforced shall be not later than three years after the date the board is notified of the purchase of the business.(Amended by Stats. 1991, Ch. 236, Sec. 14. Effective July 29, 1991.)
CA Rev & Tax Code § 11523 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 6 - Payment on Termination of Business and Successor s Liability|Section 11523.

11523.  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board.(Added by Stats. 1987, Ch. 498, Sec. 20.)
CA Rev & Tax Code § 11524 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 4 - Collection of Tax|ARTICLE 6 - Payment on Termination of Business and Successor s Liability|Section 11524.

11524.  The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of assessment, not later than three years after the date the board is notified of the purchase of the business. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 11336) of Chapter 2. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. The provisions of this chapter with respect to the collection of any amount required to be paid under this part shall apply when the notice becomes final.(Amended by Stats. 1991, Ch. 236, Sec. 15. Effective July 29, 1991.)