California Revenue and Taxation Code ARTICLE 3 - Arbitrary and Penal Assessments

• Section 501.
  If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and...
• Section 502.
  If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an assessment lower than...
• Section 503.
  If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer’s...
• Section 504.
  There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the...
• Section 505.
  The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as...
• Section 506.
  The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject...

Last modified: October 22, 2018