California Revenue and Taxation Code CHAPTER 6 - Administration

• Section 11651.
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• Section 11651.5.
  If the board for any reason fails to complete the private railroad car tax assessments by the time specified in Section 11336, it may nevertheless...
• Section 11652.
  Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of...
• Section 11653.
  Every railroad company with lines in this state shall keep such records and other data with respect to the operation of private railroad cars over...
• Section 11654.
  Any person having private railroad cars in his possession or control in this state shall furnish such data concerning the cars as the board may...
• Section 11655.
  (a) Except as provided herein, all information and records relating to the business affairs of persons required to report to the board pursuant to this part...
• Section 11656.
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,...
• Section 11657.
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following...

Last modified: October 22, 2018