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 next preceding year's average rate of general property
taxation in the state and shall enter the tax upon a record
maintained by the board for that purpose.
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 not the special taxes on intangibles, aircraft, baled
cotton or any other property which is subject to a uniform statewide
tax rate, nor special assessments, and
(b) Dividing the amount obtained by the total assessed valuation
in the state as shown by the county tax rolls for the same year.
"Total assessed valuation," as used in this section, does not
include the assessments of property which is subject to a uniform
statewide tax rate.
"Special assessments," as used in this section, mean any amount
levied solely against real estate or real estate and improvements.
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 notice
stating the amount of the assessment, the rate and amount of tax, and
a demand that the tax be paid to the board not later than December
10th following.
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 of the tax
shall be added thereto plus interest on the amount of the tax at the
adjusted annual rate established pursuant to Section 19521 from
December 10th until the date of payment.
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
notice prescribed by Section 11404, the sending of an erroneous
notice, or the failure of the person whose property is assessed to
receive the notice.
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 of ordinary care and the absence of willful neglect,
the person may be relieved of the interest provided by Sections
11319, 11405, and 11430.
Any person seeking to be relieved of the interest shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he bases his claim for relief.
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 from the board, the person may be relieved of the
taxes imposed by this part and any penalty or interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely report or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part. The specific facts and circumstances of the activity
or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
(3) The liability for taxes applied to a particular activity or
transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
renders the board's earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with
the board all of the following:
(1) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
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 be paid under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed, and the understatement of tax
liability is attributable to one spouse; or any amount of the tax was
unpaid and the nonpayment of the tax liability is attributable to
one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in tax attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of tax.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar years subject to the
provisions of this part, but shall not apply to any calendar year
that is more than five years from the final date on the board-issued
determination, five years from the return due date for nonpayment on
a return, or one year from the first contact with the spouse making a
claim under this section; or that has been closed by res judicata,
whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to pay
a levy or an omission of an item from the payment, "attributable to
one spouse" may be determined by whether a spouse rendered
substantial service as a person that owns a private railroad car
operated upon the railroads in this state to which the understatement
is attributable. If neither spouse rendered substantial services as
such a person, then the attribution of applicable items of
understatement shall be treated as community property.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this 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 pay tax is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if the person filed a timely report and
no significant aspect of the error or delay is attributable to an act
of, or a failure to act by, the taxpayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
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 next preceding year's average rate of general property
taxation in the state and shall enter the tax upon a record
maintained by the board for that purpose.
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 not the special taxes on intangibles, aircraft, baled
cotton or any other property which is subject to a uniform statewide
tax rate, nor special assessments, and
(b) Dividing the amount obtained by the total assessed valuation
in the state as shown by the county tax rolls for the same year.
"Total assessed valuation," as used in this section, does not
include the assessments of property which is subject to a uniform
statewide tax rate.
"Special assessments," as used in this section, mean any amount
levied solely against real estate or real estate and improvements.
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 notice
stating the amount of the assessment, the rate and amount of tax, and
a demand that the tax be paid to the board not later than December
10th following.
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 of the tax
shall be added thereto plus interest on the amount of the tax at the
adjusted annual rate established pursuant to Section 19521 from
December 10th until the date of payment.
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
notice prescribed by Section 11404, the sending of an erroneous
notice, or the failure of the person whose property is assessed to
receive the notice.
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 of ordinary care and the absence of willful neglect,
the person may be relieved of the interest provided by Sections
11319, 11405, and 11430.
Any person seeking to be relieved of the interest shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he bases his claim for relief.
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 from the board, the person may be relieved of the
taxes imposed by this part and any penalty or interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely report or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part. The specific facts and circumstances of the activity
or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
(3) The liability for taxes applied to a particular activity or
transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
renders the board's earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with
the board all of the following:
(1) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
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 be paid under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed, and the understatement of tax
liability is attributable to one spouse; or any amount of the tax was
unpaid and the nonpayment of the tax liability is attributable to
one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in tax attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of tax.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar years subject to the
provisions of this part, but shall not apply to any calendar year
that is more than five years from the final date on the board-issued
determination, five years from the return due date for nonpayment on
a return, or one year from the first contact with the spouse making a
claim under this section; or that has been closed by res judicata,
whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to pay
a levy or an omission of an item from the payment, "attributable to
one spouse" may be determined by whether a spouse rendered
substantial service as a person that owns a private railroad car
operated upon the railroads in this state to which the understatement
is attributable. If neither spouse rendered substantial services as
such a person, then the attribution of applicable items of
understatement shall be treated as community property.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this 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 pay tax is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if the person filed a timely report and
no significant aspect of the error or delay is attributable to an act
of, or a failure to act by, the taxpayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
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 next preceding year's average rate of general property
taxation in the state and shall enter the tax upon a record
maintained by the board for that purpose.
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 not the special taxes on intangibles, aircraft, baled
cotton or any other property which is subject to a uniform statewide
tax rate, nor special assessments, and
(b) Dividing the amount obtained by the total assessed valuation
in the state as shown by the county tax rolls for the same year.
"Total assessed valuation," as used in this section, does not
include the assessments of property which is subject to a uniform
statewide tax rate.
"Special assessments," as used in this section, mean any amount
levied solely against real estate or real estate and improvements.
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 notice
stating the amount of the assessment, the rate and amount of tax, and
a demand that the tax be paid to the board not later than December
10th following.
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 of the tax
shall be added thereto plus interest on the amount of the tax at the
adjusted annual rate established pursuant to Section 19521 from
December 10th until the date of payment.
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
notice prescribed by Section 11404, the sending of an erroneous
notice, or the failure of the person whose property is assessed to
receive the notice.
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 of ordinary care and the absence of willful neglect,
the person may be relieved of the interest provided by Sections
11319, 11405, and 11430.
Any person seeking to be relieved of the interest shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he bases his claim for relief.
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 from the board, the person may be relieved of the
taxes imposed by this part and any penalty or interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely report or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part. The specific facts and circumstances of the activity
or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
(3) The liability for taxes applied to a particular activity or
transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
renders the board's earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with
the board all of the following:
(1) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
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 be paid under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed, and the understatement of tax
liability is attributable to one spouse; or any amount of the tax was
unpaid and the nonpayment of the tax liability is attributable to
one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in tax attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of tax.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar years subject to the
provisions of this part, but shall not apply to any calendar year
that is more than five years from the final date on the board-issued
determination, five years from the return due date for nonpayment on
a return, or one year from the first contact with the spouse making a
claim under this section; or that has been closed by res judicata,
whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to pay
a levy or an omission of an item from the payment, "attributable to
one spouse" may be determined by whether a spouse rendered
substantial service as a person that owns a private railroad car
operated upon the railroads in this state to which the understatement
is attributable. If neither spouse rendered substantial services as
such a person, then the attribution of applicable items of
understatement shall be treated as community property.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this 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 pay tax is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if the person filed a timely report and
no significant aspect of the error or delay is attributable to an act
of, or a failure to act by, the taxpayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
