California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018