reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.5 - LOCAL VEHICLE LICENSE FEES › Section 11103.

11103. Notwithstanding the provisions of Section 10758 of this code, the board of supervisors of a county may, by ordinance, adopt a vehicle license fee pursuant to this part. After a local vehicle license fee has been levied pursuant to this part, it may not be collected more than twice unless the board of supervisors shall have submitted to the voters at a general or special election and at least a majority of those voting have voted affirmatively on the following question:
“Shall the local vehicle license fee be continued as the means to finance the county expressway program?”
(Added by Stats. 1967, Ch. 1221.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.5 - LOCAL VEHICLE LICENSE FEES › Section 11104.

11104. No vehicle license fee ordinance adopted pursuant to this part shall be effective for any calendar year prior to 1968, nor unless it is adopted and a certified copy thereof delivered to the Department of Motor Vehicles at least four months prior to the first day of January for the calendar year for which it is to be operative.
(Added by Stats. 1967, Ch. 1221.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.5 - LOCAL VEHICLE LICENSE FEES › Section 11105.

11105. A vehicle license fee ordinance adopted pursuant to this part may be repealed by action of the board of supervisors of the county. A repeal of any vehicle license fee ordinance adopted pursuant to this part shall not be effective for any calendar year unless the board of supervisors takes action to repeal the ordinance at least four months prior to the first day of January the year for which it is to be repealed.
(Added by Stats. 1967, Ch. 1221.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.5 - LOCAL VEHICLE LICENSE FEES › Section 11106.

11106. The vehicle license fee ordinance adopted under this part shall be imposed for the privilege of operating upon the public highways in the county any vehicle of a type which is subject to registration under the Vehicle Code unless specifically exempt under the terms of the ordinance, and shall include provisions in substance as follows:
(a) A provision fixing the annual amount of the license fee which shall be an amount not exceeding ten dollars ($10) for every vehicle of a type subject to registration under the Vehicle Code. The ordinance may provide a different fee for any class of vehicles provided no fee shall exceed ten dollars ($10) per vehicle.
(b) Provisions identical to those contained in Part 5 (commencing with Section 10701) of Division 2 of this code, insofar as they relate to vehicle license fees and are applicable, except that the name of the county as the taxing agency shall be substituted for that of the state, and that the term “vehicle of a type subject to registration under the Vehicle Code” does not include (1) any vehicle in the inventory of vehicles held for sale by a manufacturer, distributor or dealer in the course of his business until such time as the vehicle is sold, (2) any trailer coach, or (3) any class of vehicles specifically made exempt from the vehicle license fees authorized by this part by the terms of the ordinance imposing such fees.
(c) A provision that all amendments, subsequent to the effective date of the county vehicle license fee ordinance, to Part 5 (commencing with Section 10701) of Division 2 of this code relating to vehicle license fees and not inconsistent with this part, shall automatically become a part of the county vehicle license fee ordinance.
(d) A provision that the county contract with the Department of Motor Vehicles to perform all functions incident to the administration or operation of the vehicle license fee ordinance of the county.
(e) A provision that the vehicle license fee ordinance shall become operative on the first day of January of the year next succeeding the year in which the ordinance is adopted, subject to the provisions of Section 11104.
(f) A provision that the total revenue derived from any vehicle license fee ordinance, less any costs charged by the Department of Motor Vehicles for its services, shall be distributed to the county for the construction (as defined in Section 29 of the Streets and Highways Code) of a county expressway system or the select system of a county.
(Added by Stats. 1967, Ch. 1221.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.5 - LOCAL VEHICLE LICENSE FEES › Section 11107.

11107. All vehicle license fees shall be collected by the Department of Motor Vehicles pursuant to a contract with the county and shall be transmitted to the county by the department periodically as promptly as feasible, and the department shall charge the county for the department’s services specified in this section and Section 11106 such amount as will reimburse the department for the actual additional cost to it in rendering the services. Refunds to licensees pursuant to Part 5 of Division 2 of this code as incorporated in the vehicle license fee ordinance shall be made and administered as provided in such contract.
(Added by Stats. 1967, Ch. 1221.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.5 - LOCAL VEHICLE LICENSE FEES › Section 11108.

11108. A person shall, for the purposes provided in this part, be presumed to be operating a vehicle on the public highways only in the county of residence as it is reflected in the registration records of the Department of Motor Vehicles and he shall be subject to a vehicle license fee under this part only in that county. The department is authorized to establish administrative procedures for the collection of vehicle license fees. In determining the place of residence of a person the department shall be entitled to rely upon the address reflected in its records unless any such person or persons or county or district shall establish to the satisfaction of the department that the place of residence is elsewhere.
(Added by Stats. 1967, Ch. 1221.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE › Section 11151.

11151. (a) For purposes of this part, “department” means the Department of Motor Vehicles.
(b) For purposes of this part, “county” means the City and County of San Francisco.
(Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE › Section 11152.

11152. The county may impose a local vehicle license fee surcharge if both of the following occur:
(a) The board of supervisors finds both of the following:
(1) That there is traffic congestion within the county that can be alleviated by the operation of public transit and that the cost of funding public transit exceeds the revenues to be collected from a vehicle license fee surcharge.
(2) That the imposition of the vehicle license fee surcharge will reduce the need for any public transit fare increases during the period that the vehicle license fee surcharge is in effect.
(b) The ordinance or resolution proposing the surcharge is adopted by two-thirds of the voters of the county voting on the issue.
(Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE › Section 11152.5.

11152.5. If public transit fares are increased at any time while the vehicle license fee surcharge authorized by this part is in effect, the surcharge may not continue to be imposed.
This part shall become inoperative on the date those fares are increased and shall be repealed on January 1 next following that date. The board of supervisors shall notify the department of any increase in public transit fares occurring while the surcharge is in effect.
(Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Repealed on date prescribed by its own provisions. Note: Termination clause affects Part 5.6, comprising Sections 11151 to 11156.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE › Section 11153.

11153. A vehicle license fee surcharge ordinance or resolution adopted pursuant to this part shall be operative on January 1 of the year following adoption of the ordinance or resolution. A local vehicle license fee surcharge shall apply to any original registration occurring on or after that January 1, and to any renewal of registration with an expiration date on or after that January 1.
(Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE › Section 11154.

11154. The local vehicle license fee surcharge shall be imposed for the privilege of operating upon the public highways in the county any vehicle of a type that is subject to registration under the Vehicle Code, except those vehicles expressly exempted from payment of vehicle registration fees and commercial vehicles weighing more than 4,000 pounds, unladen, and shall include provisions in substance as follows:
(a) A provision that the annual amount of the local vehicle license fee surcharge shall be a sum equal to not more than 15 percent of the vehicle license fee imposed pursuant to Part 5 (commencing with Section 10701).
(b) A provision that the county contract prior to the effective date of the local vehicle license fee surcharge ordinance or resolution with the department to perform all functions incident to the administration or operation of the local vehicle license fee surcharge ordinance or resolution of the county.
(c) A provision that the revenue derived from any vehicle license fee surcharge ordinance or resolution imposed pursuant to this part shall be distributed to the county for use exclusively for the provision of public transit, including capital outlay, security, and maintenance costs, and including, but not limited to, removal of graffiti from public transit vehicles and facilities, and to pay the costs of compliance with subdivision (b) of Section 11152.
(Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE › Section 11155.

11155. All local vehicle license fee surcharge revenues, less refunds, collected by the department pursuant to a contract with a county, after deduction of the administrative costs incurred by the department in carrying out this part, shall be paid to that county.
(Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE › Section 11156.

11156. A person shall, for the purposes provided for in Section 11154, be presumed to be operating a vehicle on the public highways only in the county in which he or she resides, or, in the case of other than a natural person, only in the county in which the vehicle is principally garaged, and he or she shall be subject to a local vehicle license fee surcharge only in that county.
(Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11160.

11160. This part is applicable only to the City and County of San Francisco.
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11161.

11161. For purposes of this part:
(a) “Board of supervisors” means the board of supervisors of the city and county.
(b) “City and county” means the City and County of San Francisco.
(c) “Department” means the Department of Motor Vehicles.
(d) “Market value” has the same meaning and shall be determined in the same manner as required under Part 5 (commencing with Section 10701) of Division 2.
(e) “Person” includes an individual, a firm, a corporation, a limited liability company, a partnership, or any other legal entity.
(f) “Resident of the city and county” means a person whose address, as reflected in department registration records, is in the city and county, but does not include a person that establishes to the satisfaction of the department that the person’s place of residence is elsewhere.
(g) “Voter-approved local assessment” means a supplemental charge added to the fee imposed pursuant to Part 5 (commencing with Section 10701).
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11162.

11162. Notwithstanding Section 10758, the board of supervisors may, by ordinance, impose a voter-approved local assessment for general revenue purposes pursuant to this part, if all of the following conditions are met:
(a) The ordinance proposing the assessment complies with both of the following:
(1) Section 11163.
(2) Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
(b) The ordinance proposing the assessment is approved by two-thirds of all members of the board of supervisors.
(c) The ordinance proposing the assessment is submitted to the electorate of the city and county and is approved by a majority vote of the voters voting on the ordinance.
(d) The board of supervisors transmits to the department and the Franchise Tax Board a certified copy of the ordinance imposing that assessment immediately after the results of the election described in subdivision (c) are certified.
(e) The ordinance proposing the assessment does not create different classes of vehicles (whether by type, size, passenger capacity, value or cost, fuel consumption, or any other characteristic) for differential taxation (whether by rate, method, assessment ratio, or any other means), except that the exemptions from the vehicle license fee set forth in Part 5 (commencing with Section 10701) shall be applicable.
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11163.2.

11163.2. Any ordinance approved pursuant to Section 11163 shall be valid and enforceable even if approved, as required by Section 11162, by the board of supervisors and by the voters prior to the effective date of the act adding this section, but only if both of the following apply:
(a) Any assessment imposed pursuant to the approval of the ordinance is not levied until at least 90 days after the effective date of the act adding this section.
(b) The board of supervisors ratifies its adoption of the ordinance after the effective date of the act adding this section and prior to the first levy of the assessment imposed pursuant to the approval of the ordinance.
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11164.

11164. The department shall do all of the following:
(a) Collect the voter-approved local assessment, pursuant to a contract with the city and county, and deposit it into the San Francisco Vehicle Assessment Fund, which is hereby created in the State Treasury.
(b) Calculate its costs in administering the voter-approved local assessment pursuant to this part.
(c) From the assessments collected under subdivision (a), calculate the amount reported under subdivision (a) of Section 11166 as appropriately adjusted, if applicable, by the most recent amount reported under subdivision (b) of Section 11166.
(d) Transmit revenues derived from the assessments collected under subdivision (a), minus the amount currently outstanding that has been calculated under subdivisions (b) and (c), to the city and county as promptly as feasible. The moneys necessary to accomplish the transfer shall be continuously appropriated for that purpose.
(e) The department and the Franchise Tax Board shall develop a reporting process that enables the department to report to the Franchise Tax Board in a timely manner the data necessary for the Franchise Tax Board to prepare the estimate of revenue loss specified in Section 11166.
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11165.

11165. (a) This part shall not be construed to supplant any moneys that the state apportions to the city and county, including, but not limited to, moneys apportioned to the city and county under the Vehicle License Fee Law set forth in Part 5 (commencing with Section 10701), or any successor to that law.
(b) Notwithstanding any other law, if the city and county that imposes a voter-approved local assessment has a reduction in revenue derived from that assessment because of an increase in the rate, including any offset to that rate, set forth in Part 5 (commencing with Section 10701) for a vehicle or a trailer coach, reimbursement by the state shall not be made to the city and county for that loss in revenue.
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11166.

11166. (a) On or before January 1 of the year that follows a year, or portion thereof, in which an assessment is imposed pursuant to this part, and annually thereafter, the Franchise Tax Board shall report to the department an estimate of the total amount of the revenue loss to the state that is expected to occur in the next calendar year, for a report given before January 1, or the current calendar year, for a report given on January 1, from deductions taken under the Personal Income Tax Law (Part 10 (commencing with Section 17001)) and the Corporation Tax Law (Part 11 (commencing with Section 23001)) for taxes paid or incurred as a result of an enacted tax being imposed pursuant to this part.
(b) On or before January 1 of the second year that follows a year, or portion thereof, in which an assessment is imposed pursuant to this part, and annually thereafter, the Franchise Tax Board shall report to the department a revision of the applicable previous estimate made pursuant to subdivision (a), based on actual filings and returns.
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT › Section 11167.

11167. For any revisions to previous estimates made by the Franchise Tax Board on or after January 1 following the inoperation or repeal of a voter-approved local assessment pursuant to Section 11166, the following shall apply:
(a) (1) In the event that the Franchise Tax Board’s reported estimate, pursuant to subdivision (a) of Section 11166, exceeds the revision of that estimate, pursuant to subdivision (b) of Section 11166, the city and county shall be reimbursed by the Controller from the San Francisco Vehicle Assessment Fund.
(2) The money in the San Francisco Vehicle Assessment Fund is hereby continuously appropriated, without regard to fiscal years, for the purposes enumerated in this subdivision.
(b) In the event that the Franchise Tax Board’s reported estimate, pursuant to subdivision (a) of Section 11166, is less than the revision of that estimate, pursuant to subdivision (b) of Section 11166, the state shall be reimbursed by the city and county. The reimbursement pursuant to this subdivision shall be performed as provided in paragraph (4) of subdivision (f) of Section 11163.
(c) Notwithstanding Section 11166, any revision of an applicable previous estimate shall not be reported to the department and shall be reported to the Controller.
(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 1 - General Provisions and Definitions › Section 11203.

11203. (a) “Private railroad car” includes any railroad rolling stock intended for the transportation of any persons, commodity, or material, operated on the railroads of this state, which car is owned by a person other than a railroad or the National Railroad Passenger Corporation. The car’s Association of American Railroad’s, or successor organization’s, reporting mark shall be rebuttably presumed to be the mark of the car owner.
(b) “Private railroad car” does not include:
(1) Freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem agreement common to all railroads.
(2) Freight train or passenger cars handled under mileage or through line contract arrangements between railroad companies.
(3) Cars owned by or leased to any railroad company operating in this state, or by any railroad company operated as a part of the same railroad system as the company operating in this state, and used by the railroad company in the operation, maintenance, construction, or reconstruction of its property and assessed and taxed in this state as a part of the property of a railroad company operating in this state.
(4) Passenger train cars that are privately owned and for which the owner pays the railroad a fee, regardless of how calculated, for transporting the cars.
(5) Any railroad rolling stock for which a railroad or the National Railroad Passenger Corporation is the lessee. For a leased car, the car’s Association of American Railroad’s, or successor organization’s reporting mark is rebuttably presumed to be the mark of the lessee.
(Amended by Stats. 1995, Ch. 220, Sec. 1. Effective July 31, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 1 - General Provisions and Definitions › Section 11204.

11204. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 1 - General Provisions and Definitions › Section 11205.

11205. “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.
(Added by Stats. 1941, Ch. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 1 - General Provisions and Definitions › Section 11206.

11206. “Class of private railroad cars” means the Association of American Railroad’s, or successor organization’s, one letter alpha component of its car type codes as contained in that organization’s Exhibit D of the UMLER specification manual or successor exhibit.
(Added by Stats. 1995, Ch. 220, Sec. 2. Effective July 31, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 1 - General Provisions › Section 11251.

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.
(Amended by Stats. 1995, Ch. 220, Sec. 3. Effective July 31, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 1 - General Provisions › Section 11252.

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.
(Amended by Stats. 1995, Ch. 220, Sec. 4. Effective July 31, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 1 - General Provisions › Section 11253.

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.
(Amended by Stats. 2000, Ch. 1052, Sec. 19.5. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 1 - General Provisions › Section 11253.5.

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.
(Added by Stats. 2000, Ch. 1052, Sec. 20. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 1 - General Provisions › Section 11254.

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.
(Added by Stats. 1999, Ch. 929, Sec. 13. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 2 - Reports › Section 11271.

11271. (a) Every person whose private railroad cars are operated upon the railroads in this state at any time during a calendar year shall file with the board on or before April 30 a report under oath setting forth specifically the information prescribed by the board to enable it to make the assessment required in this part.
(b) In the case of a corporate owner of property, the property statement shall be signed either by an officer of the corporation or by an employee or agent who has been designated in writing by the board of directors to sign such report on behalf of the corporation.
(Amended by Stats. 1978, Ch. 1209.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 2 - Reports › Section 11272.

11272. The board for good cause may extend for not to exceed 30 days the time for making a report, provided a written request is filed with the board prior to the period for which the extension may be granted.
(Amended by Stats. 1974, Ch. 54.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 2 - Reports › Section 11273.

11273. If any person required to file a report fails to file it on or before April 30 or at the time as extended by the board, a penalty of 10 percent of the assessed value shall be added to the assessment.
If the assessee establishes to the satisfaction of the board that the failure to file the property statement timely was due to a reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, provided the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for filing a petition for reassessment.
(Amended by Stats. 2002, Ch. 664, Sec. 199. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 3 - Valuations › Section 11291.

11291. The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars.
(Amended by Stats. 1995, Ch. 220, Sec. 5. Effective July 31, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 3 - Valuations › Section 11292.

11292. In making the assessment, the board shall value the cars by class based on the owner’s acquisition cost, less depreciation. The depreciation shall be computed for these enumerated Association of American Railroad’s, or successor organization’s, car type groups on a straight-line basis with the indicated depreciable life schedules with a maximum of 80 percent depreciation allowed.
(a) Stack cars (alpha S): 22 years minus the age at acquisition.
(b) Lightweight, low profile intermodal cars (alpha Q): 22 years minus the age at acquisition.
(c) Flat cars (alpha F): 22 years minus the age at acquisition.
(d) Conventional intermodal cars (alpha P): 22 years minus the age at acquisition.
(e) Vehicular flat cars (alpha V): 22 years minus the age at acquisition.
(f) All other cars (all other alphas): 25 years minus the age at acquisition.
(g) Betterments: the remaining depreciable life of the car to which the betterment is applied.
Acquisition cost is defined as the expenditures required to be capitalized by generally accepted accounting principles.
(Added by Stats. 1995, Ch. 220, Sec. 6. Effective July 31, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 3 - Valuations › Section 11293.

11293. In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar year immediately preceding the fiscal year in which the tax is imposed upon the basis of car days. The board shall multiply the average number so determined by the value of a car of that class as determined under Section 11292 and use the product for the assessment of the cars.
(Amended by Stats. 1995, Ch. 220, Sec. 7. Effective July 31, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 3 - Valuations › Section 11294.

11294. In determining the averages required in Section 11293, the board shall exclude from the California factor car mileage, car days or such other data which occurs while cars are not qualified for revenue service and are in a repair facility in this state requiring and undergoing or awaiting remodeling, overhaul, renovation, conversion or repair which necessitates total labor in excess of 10 man-hours.
Car days excluded pursuant to this section shall not exceed 90 days per car unless the claimant provides substantiation of the necessity for the additional days in such form as prescribed by the board.
(Added by Stats. 1977, Ch. 388.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11311.

11311. If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable the board to make the assessment. The estimate shall be made for the year in respect to which the person failed to make the report and shall be based upon any information available to the board.
(Added by Stats. 1941, Ch. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11312.

11312. After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally or by mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the person at his address as it appears in the records of the board.
(Added by Stats. 1941, Ch. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11314.

11314. If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.
(Added by Stats. 1941, Ch. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11315.

11315. If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property because of failure of the taxpayer to report the property accurately, the board shall immediately assess or reassess the property upon the discovery of the escape.
(Amended by Stats. 1974, Ch. 54.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11316.

11316. If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of the taxpayer, a penalty of 10 percent of the value of the estimated or escape assessment shall be added to the assessment. If the estimated or escape assessment is due to a fraudulent or willful attempt to evade the tax, a penalty of 25 percent of the value of the estimated or escape assessment shall be added to the assessment. A willful failure to file a report as required by Article 2 (commencing with Section 11271) of this chapter shall be deemed to be a willful attempt to evade the tax.
If the assessee establishes to the satisfaction of the board that the failure to file an accurate property statement was due to reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, provided the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for filing a petition for reassessment.
(Amended by Stats. 2005, Ch. 264, Sec. 13. Effective January 1, 2006.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11317.

11317. (a) An escape assessment shall be entered on the current private railroad car tax record, and if this is not the record for the year in which the property escaped assessment, the entry shall be followed with “escape assessment for year 20__.” The property shall be assessed at the same value and taxed at the same rate as it would have been assessed and taxed had it not escaped.
(b) If the assessments are made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed for a past tax year for which taxes have been paid and a claim for refund is not barred by Section 11553, the tax refunds, including applicable interest under Section 11555, resulting from the incorrect assessments shall be an offset against proposed tax liabilities, including accumulated penalties and interest, resulting from escaped assessments for any tax year covered by the audit. If the refunds exceed any proposed tax liabilities, including penalties and interest, the excess shall be processed in accordance with Section 11551.
(c) Beginning with the 1981–82 fiscal year, assessments for the current year and escape assessments for prior years shall be entered using a 100-percent assessment ratio and the tax rates for years prior to the 1981–82 fiscal year shall be divided by four.
(Amended by Stats. 2006, Ch. 538, Sec. 619. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11318.

11318. Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof within four years after August 1 of the year in which the property escaped assessment. No escape assessment shall be effective until the assessee has been notified personally or by United States mail at his address as contained in the official records of the board. Receipt by the assessee of a tax bill based on such assessment shall suffice as such notice.
(Added by Stats. 1974, Ch. 54.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 4 - Estimated and Escaped Assessments › Section 11319.

11319. If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment relates, the tax shall bear interest at the adjusted annual rate established pursuant to Section 19521 from December 10 of the year in which the assessment should have been made to the date the assessment is added to the board roll; provided, however, that no addition shall be made whenever the escape was due to an error, other than an erroneous opinion of value, on the part of the board.
(Amended by Stats. 1996, Ch. 1087, Sec. 37. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 5 - Reassessments › Section 11336.

11336. On or before August 1 the board shall complete the assessment of all property required to be assessed and shall notify the assessees thereof. This notice shall include an announcement of the statutory period during which, and the place at which, a petition for reassessment may be filed.
(Amended by Stats. 2005, Ch. 264, Sec. 14. Effective January 1, 2006.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 5 - Reassessments › Section 11337.

11337. Between August 1 and August 21, the assessments made by the board shall be open for inspection by all persons interested.
(Amended by Stats. 1981, Ch. 1132, Sec. 9.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 5 - Reassessments › Section 11338.

11338. (a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the period is extended by the board, by October 5, the assessment of the board shall be final.
(b) The board may extend the period for filing a petition until October 5 provided a written request for the extension is filed with the board on or before September 20.
(c) The board shall hear the applicant on such petition on or before January 31.
(Amended by Stats. 2001, Ch. 407, Sec. 9. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 5 - Reassessments › Section 11339.

11339. (a) Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be filed on or before the 50th day following the date of the notice of assessment.
(b) The board may extend the deadline for filing a petition for a period not to exceed 15 days, provided a written request for the extension is filed with the board on or before the expiration of the period for which the extension may be granted.
(c) If a petition for reassessment is not timely filed, the assessment of the board shall be final. The board may consider a petition which is not timely filed to be a claim for refund.
(d) The board shall hear the applicant on the petition within 90 days of the date on which the petition was filed.
(Amended by Stats. 2001, Ch. 407, Sec. 10. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 5 - Reassessments › Section 11340.

11340. Every petition for reassessment filed under Section 11338 or Section 11339 shall be in writing and shall state the specific grounds upon which the petition is founded. The petition shall include a statement of the petitioner’s opinion of value of the private railroad cars assessed.
Any petition that does not meet the requirements of this section shall be deemed invalid and shall not be acted upon by the board. A petition timely filed but deemed invalid may be amended or supplemented and refiled within such time as the board may prescribe; provided, however, that no amendment of a petition filed under Section 11338 may be filed later than December 31.
(Amended by Stats. 1981, Ch. 1132, Sec. 12.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 5 - Reassessments › Section 11341.

11341. (a) The board shall render its decision on the petition for reassessment within 45 days of the date of the hearing on the petition, and shall mail notice of its decision to the applicant.
(b) If the board determines that the amount of the assessment should be increased, the notice shall advise the applicant of the amount of additional tax that is due, and the date by which payment must be made. If the additional tax is not paid within 15 days following the date on which notice is mailed, it is delinquent, and a penalty of 10 percent of the amount of the additional tax shall be added thereto, plus interest on the amount of the additional tax at the rate of
3
/
4
of 1 percent per month, or fraction thereof, from the date on which the additional tax became due until the date of payment.
(c) If the board determines that the amount of the assessment should be reduced, the notice shall advise the applicant of the amount of the tax that will be refunded or credited. The board shall proceed to refund or credit the overpayment in the manner prescribed in Section 11551, and interest shall be added to the credit or refund in the amount provided in Section 11555.
(Added by Stats. 1981, Ch. 1132, Sec. 13.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 2 - Assessments › ARTICLE 5 - Reassessments › Section 11342.

11342. A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets, the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the board grants the request, only evidence relating to the trade secrets may be presented during the time the hearing is closed.
(Added by Stats. 1984, Ch. 678, Sec. 40.)
2023 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 11351.

11351. If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part will be jeopardized by delay, it shall immediately determine the assessed value of the property and the tax rate to be applied. From these it shall compute the amount of tax together with any interest and penalties. The amount so determined shall be due and payable upon service of a notice of assessment upon the person assessed and shall be final 10 days after service unless the person assessed within such 10-day period petitions for reassessment.
(Added by Stats. 1974, Ch. 54.)
2023 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 11352.

11352. The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall contain in addition to the information prescribed in Section 11404 notice that the tax, interest, and penalties are due and payable at the time of service and will be delinquent 10 days thereafter unless they are paid or a petition for reassessment is filed.
(Added by Stats. 1974, Ch. 54.)