State Codes and Statutes

Statutes > California > Rtc > 7063

REVENUE AND TAXATION CODE
SECTION 7063 



7063.  (a) Notwithstanding any other provision of law, the board
shall make available as a matter of public record each quarter a list
of the 250 largest tax delinquencies in excess of one hundred
thousand dollars ($100,000) under this part. For purposes of
compiling the list, a tax delinquency means an amount owed to the
board which is all of the following:
   (1) Based on a determination made under Article 2 (commencing with
Section 6481) or Article 3 (commencing with Section 6511) of Chapter
5 deemed final pursuant to Article 5 (commencing with Section 6561)
of Chapter 5, or that is "due and payable" under Article 4
(commencing with Section 6536) of Chapter 5, or self-assessed by the
taxpayer.
   (2) Recorded as a notice of state tax lien pursuant to Chapter 14
(commencing with Section 7150) of Division 7 of Title 1 of the
Government Code, in any county recorder's office in this state.
   (3) For an amount of tax delinquent for more than 90 days.
   (b) For purposes of the list, a tax delinquency does not include
any of the following and may not be included on the list:
   (1) A delinquency that is under litigation in a court of law.
   (2) A delinquency for which payment arrangements have been agreed
to by both the taxpayer and the board and the taxpayer is in
compliance with the arrangement.
   (3) A delinquency for which the taxpayer has filed for bankruptcy
protection pursuant to Title 11 of the United States Code.
   (c) Each quarterly list shall, with respect to each delinquency,
include all the following:
   (1) The name of the person or persons liable for payment of the
tax and that person's or persons' last known address.
   (2) The amount of tax delinquency as shown on the notice or
notices of state tax lien and any applicable interest or penalties,
less any amounts paid.
   (3) The earliest date that a notice of state tax lien was filed.
   (4) The type of tax that is delinquent.
   (d) Prior to making a tax delinquency a matter of public record as
required by this section, the board shall provide a preliminary
written notice to the person or persons liable for the tax by
certified mail, return receipt requested. If within 30 days after
issuance of the notice, the person or persons do not remit the amount
due or make arrangements with the board for payment of the amount
due, the tax delinquency shall be included on the list.
   (e) The quarterly list described in subdivision (a) shall include
the following:
   (1) The telephone number and address of the board office to
contact if a person believes placement of his or her name on the list
is in error.
   (2) The aggregate number of persons that have appeared on the list
who have satisfied their delinquencies in their entirety and the
dollar amounts, in the aggregate, that have been paid attributable to
those delinquencies.
   (f) As promptly as feasible, but no later than 5 business days
from the occurrence of any of the following, the board shall remove
that taxpayer's name from the list of tax delinquencies:
   (1) Tax delinquencies for which the person liable for the tax has
contacted the board and resolution of the delinquency has been
arranged.
   (2) Tax delinquencies for which the board has verified that an
active bankruptcy proceeding has been initiated.
   (3) Tax delinquencies for which the board has verified that a
bankruptcy proceeding has been completed and there are no assets
available with which to pay the delinquent amount or amounts.
   (4) Tax delinquencies that the board has determined to be
uncollectible.
   (g) A person whose delinquency appears on the quarterly list, and
who satisfies that delinquency in whole or in part, may request the
board to include in its quarterly list any payments that person made
to satisfy the delinquency. Upon receipt of that request, the board
shall include those payments on the list as promptly as feasible.
   (h) Notwithstanding subdivision (a), a person whose delinquency
appeared on the quarterly list and whose name has been removed
pursuant to paragraph (1) of subdivision (f) shall comply with the
terms of the arranged resolution. If a person fails to do so, the
board shall add that person's name to the list of delinquencies
without providing the prior written notice required by subdivision
(d).

State Codes and Statutes

Statutes > California > Rtc > 7063

REVENUE AND TAXATION CODE
SECTION 7063 



7063.  (a) Notwithstanding any other provision of law, the board
shall make available as a matter of public record each quarter a list
of the 250 largest tax delinquencies in excess of one hundred
thousand dollars ($100,000) under this part. For purposes of
compiling the list, a tax delinquency means an amount owed to the
board which is all of the following:
   (1) Based on a determination made under Article 2 (commencing with
Section 6481) or Article 3 (commencing with Section 6511) of Chapter
5 deemed final pursuant to Article 5 (commencing with Section 6561)
of Chapter 5, or that is "due and payable" under Article 4
(commencing with Section 6536) of Chapter 5, or self-assessed by the
taxpayer.
   (2) Recorded as a notice of state tax lien pursuant to Chapter 14
(commencing with Section 7150) of Division 7 of Title 1 of the
Government Code, in any county recorder's office in this state.
   (3) For an amount of tax delinquent for more than 90 days.
   (b) For purposes of the list, a tax delinquency does not include
any of the following and may not be included on the list:
   (1) A delinquency that is under litigation in a court of law.
   (2) A delinquency for which payment arrangements have been agreed
to by both the taxpayer and the board and the taxpayer is in
compliance with the arrangement.
   (3) A delinquency for which the taxpayer has filed for bankruptcy
protection pursuant to Title 11 of the United States Code.
   (c) Each quarterly list shall, with respect to each delinquency,
include all the following:
   (1) The name of the person or persons liable for payment of the
tax and that person's or persons' last known address.
   (2) The amount of tax delinquency as shown on the notice or
notices of state tax lien and any applicable interest or penalties,
less any amounts paid.
   (3) The earliest date that a notice of state tax lien was filed.
   (4) The type of tax that is delinquent.
   (d) Prior to making a tax delinquency a matter of public record as
required by this section, the board shall provide a preliminary
written notice to the person or persons liable for the tax by
certified mail, return receipt requested. If within 30 days after
issuance of the notice, the person or persons do not remit the amount
due or make arrangements with the board for payment of the amount
due, the tax delinquency shall be included on the list.
   (e) The quarterly list described in subdivision (a) shall include
the following:
   (1) The telephone number and address of the board office to
contact if a person believes placement of his or her name on the list
is in error.
   (2) The aggregate number of persons that have appeared on the list
who have satisfied their delinquencies in their entirety and the
dollar amounts, in the aggregate, that have been paid attributable to
those delinquencies.
   (f) As promptly as feasible, but no later than 5 business days
from the occurrence of any of the following, the board shall remove
that taxpayer's name from the list of tax delinquencies:
   (1) Tax delinquencies for which the person liable for the tax has
contacted the board and resolution of the delinquency has been
arranged.
   (2) Tax delinquencies for which the board has verified that an
active bankruptcy proceeding has been initiated.
   (3) Tax delinquencies for which the board has verified that a
bankruptcy proceeding has been completed and there are no assets
available with which to pay the delinquent amount or amounts.
   (4) Tax delinquencies that the board has determined to be
uncollectible.
   (g) A person whose delinquency appears on the quarterly list, and
who satisfies that delinquency in whole or in part, may request the
board to include in its quarterly list any payments that person made
to satisfy the delinquency. Upon receipt of that request, the board
shall include those payments on the list as promptly as feasible.
   (h) Notwithstanding subdivision (a), a person whose delinquency
appeared on the quarterly list and whose name has been removed
pursuant to paragraph (1) of subdivision (f) shall comply with the
terms of the arranged resolution. If a person fails to do so, the
board shall add that person's name to the list of delinquencies
without providing the prior written notice required by subdivision
(d).


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State Codes and Statutes

Statutes > California > Rtc > 7063

REVENUE AND TAXATION CODE
SECTION 7063 



7063.  (a) Notwithstanding any other provision of law, the board
shall make available as a matter of public record each quarter a list
of the 250 largest tax delinquencies in excess of one hundred
thousand dollars ($100,000) under this part. For purposes of
compiling the list, a tax delinquency means an amount owed to the
board which is all of the following:
   (1) Based on a determination made under Article 2 (commencing with
Section 6481) or Article 3 (commencing with Section 6511) of Chapter
5 deemed final pursuant to Article 5 (commencing with Section 6561)
of Chapter 5, or that is "due and payable" under Article 4
(commencing with Section 6536) of Chapter 5, or self-assessed by the
taxpayer.
   (2) Recorded as a notice of state tax lien pursuant to Chapter 14
(commencing with Section 7150) of Division 7 of Title 1 of the
Government Code, in any county recorder's office in this state.
   (3) For an amount of tax delinquent for more than 90 days.
   (b) For purposes of the list, a tax delinquency does not include
any of the following and may not be included on the list:
   (1) A delinquency that is under litigation in a court of law.
   (2) A delinquency for which payment arrangements have been agreed
to by both the taxpayer and the board and the taxpayer is in
compliance with the arrangement.
   (3) A delinquency for which the taxpayer has filed for bankruptcy
protection pursuant to Title 11 of the United States Code.
   (c) Each quarterly list shall, with respect to each delinquency,
include all the following:
   (1) The name of the person or persons liable for payment of the
tax and that person's or persons' last known address.
   (2) The amount of tax delinquency as shown on the notice or
notices of state tax lien and any applicable interest or penalties,
less any amounts paid.
   (3) The earliest date that a notice of state tax lien was filed.
   (4) The type of tax that is delinquent.
   (d) Prior to making a tax delinquency a matter of public record as
required by this section, the board shall provide a preliminary
written notice to the person or persons liable for the tax by
certified mail, return receipt requested. If within 30 days after
issuance of the notice, the person or persons do not remit the amount
due or make arrangements with the board for payment of the amount
due, the tax delinquency shall be included on the list.
   (e) The quarterly list described in subdivision (a) shall include
the following:
   (1) The telephone number and address of the board office to
contact if a person believes placement of his or her name on the list
is in error.
   (2) The aggregate number of persons that have appeared on the list
who have satisfied their delinquencies in their entirety and the
dollar amounts, in the aggregate, that have been paid attributable to
those delinquencies.
   (f) As promptly as feasible, but no later than 5 business days
from the occurrence of any of the following, the board shall remove
that taxpayer's name from the list of tax delinquencies:
   (1) Tax delinquencies for which the person liable for the tax has
contacted the board and resolution of the delinquency has been
arranged.
   (2) Tax delinquencies for which the board has verified that an
active bankruptcy proceeding has been initiated.
   (3) Tax delinquencies for which the board has verified that a
bankruptcy proceeding has been completed and there are no assets
available with which to pay the delinquent amount or amounts.
   (4) Tax delinquencies that the board has determined to be
uncollectible.
   (g) A person whose delinquency appears on the quarterly list, and
who satisfies that delinquency in whole or in part, may request the
board to include in its quarterly list any payments that person made
to satisfy the delinquency. Upon receipt of that request, the board
shall include those payments on the list as promptly as feasible.
   (h) Notwithstanding subdivision (a), a person whose delinquency
appeared on the quarterly list and whose name has been removed
pursuant to paragraph (1) of subdivision (f) shall comply with the
terms of the arranged resolution. If a person fails to do so, the
board shall add that person's name to the list of delinquencies
without providing the prior written notice required by subdivision
(d).


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