California Revenue and Taxation Code CHAPTER 3 - Levy and Payment of Tax

• Section 11401.
  On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the...
• Section 11403.
  The board shall compute the average rate of general property taxation in the state by:(a) Adding the county, city, school district, and other general taxes, but...
• Section 11404.
  On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a...
• Section 11405.
  If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount...
• Section 11406.
  Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the...
• Section 11407.
  If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise...
• Section 11408.
  (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice...
• Section 11408.5.
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to pay a tax levied and required to...
• Section 11409.
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to...

Last modified: October 22, 2018