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 this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
Private Railroad Car TaxAdministration
Section § 11651
This law section gives the board the authority to create and enforce rules related to managing and enforcing a specific part of the law. Additionally, the board can decide whether these rules apply only moving forward and not to past actions.
board authority rule enforcement regulations adoption
Section § 11651.5
If the board is late completing railroad car tax assessments, it has an extra month to finish them. In this case, deadlines for examining assessments, filing reassessment petitions, and paying taxes without penalties are also extended by one month. The board must inform each taxpayer of the new dates by mail.
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 complete them within the next calendar month. In such case there shall be added one calendar month to the dates specified in Sections 11337, 11338, 11401, 11404, and 11405. The board shall notify each assessee by mail at his address as it appears in the records of the board of the substituted dates during which the assessment may be examined, a petition for reassessment filed, and the tax paid without penalty.
railroad car tax assessments assessment deadline extension tax reassessment petition
Section § 11652
If you own private railroad cars that are taxable, you need to maintain records about their operation as specified by the board. The board or someone they appoint can review these records.
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 his private railroad cars as the board requires. The board or its authorized representative may examine the records and data.
taxable private railroad cars record keeping operation records
Section § 11653
This law mandates that any railroad company in the state must maintain records about private railroad cars operating on their lines. They are also required to report this information as needed by the board and must provide access to these records when the board requests it.
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 those lines and make such reports as the board requires. The company shall on demand make the records and data available to the board or its authorized representative.
railroad company private railroad cars record-keeping
Section § 11654
If you have private railroad cars in California, you must provide information about these cars to the board whenever they ask for it.
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 request.
private railroad cars data request possession
Section § 11655
Under this law, the board must generally keep business-related information and records confidential unless stated otherwise. However, it can share this information with law enforcement, grand juries, and other authorized officials as needed.
The board is also allowed to exchange information with tax officials from other states about private railroad companies that operate across state lines, but only if both states have a formal agreement to share information and use it strictly for tax purposes. Furthermore, these agreements must be in writing, and the person the information is about can review the requests and any supplied information at the board's office in Sacramento.
(a)CA Revenue & Taxation Code § 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 shall be held secret by the board.
(b)CA Revenue & Taxation Code § 11655(b) The board shall disclose information and records to law enforcement agencies, grand juries, and other duly authorized legislative or administrative officials of the state pursuant to their authorization to examine such information and records.
(c)CA Revenue & Taxation Code § 11655(c) The board also may disclose information, records, and appraisal
data relating to state assessment of private railroad companies whose cars operate in interstate commerce to tax officials of other states having duties corresponding to those described by this part. The disclosure shall be limited to instances in which there is a reciprocal exchange of information by the states in which the cars operate, and shall be made only pursuant to a written agreement between the agencies involved. The agreement shall provide that any request for information be in writing, shall specify the information to be exchanged, and shall require that any information furnished be used solely for tax administration purposes and otherwise shall be held secret. The request for information and any written material furnished pursuant to the request shall be open to inspection by the person to whom the information relates at the office of the board in Sacramento.
confidentiality business affairs information disclosure
Section § 11656
This section explains that anyone who prepares tax returns for others, either professionally or for pay, can be charged with a misdemeanor if they knowingly share or misuse the information given to them for preparing these returns. If they disclose or use the information for anything other than preparing the return—without the person’s permission or a legal order—they can face a fine of up to $1,000, up to a year in jail, or both. However, disclosures with the person’s consent or under legal demands are exceptions to this rule.
(a)CA Revenue & Taxation Code § 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, returns under Chapter 2 (commencing with Section 11251) of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both,
together with the costs of prosecution:
(1)CA Revenue & Taxation Code § 11656(a)(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.
(2)CA Revenue & Taxation Code § 11656(a)(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.
(b)CA Revenue & Taxation Code § 11656(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.
tax return preparation misuse of tax data personal information disclosure
Section § 11657
This law states that taxpayers can get reimbursed for fees and expenses related to a hearing before the board if certain conditions are met. These include filing a claim within one year of the board's final decision, the board finding the board staff's actions unreasonable, and the board deciding on the specific amount to reimburse. The board assesses whether the staff's position was substantially justified to determine reasonableness. Reimbursement covers costs after the notice of determination and only for issues where the staff was deemed unreasonable. Awards must be public for 10 days before they take effect. Amendments apply to claims filed on or after January 1, 2001.
(a)CA Revenue & Taxation Code § 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 conditions are met:
(1)CA Revenue & Taxation Code § 11657(a)(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.
(2)CA Revenue & Taxation Code § 11657(a)(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.
(3)CA Revenue & Taxation Code § 11657(a)(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.
(b)CA Revenue & Taxation Code § 11657(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.
(c)CA Revenue & Taxation Code § 11657(c) The amount of reimbursed fees and expenses shall be limited to the following:
(1)CA Revenue & Taxation Code § 11657(c)(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or denial of a claim for refund.
(2)CA Revenue & Taxation Code § 11657(c)(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues,
the amount of reimbursed fees and expenses shall be limited to those which relate to the issues where the staff was unreasonable.
(d)CA Revenue & Taxation Code § 11657(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of the award.
(e)CA Revenue & Taxation Code § 11657(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2001.
taxpayer reimbursement hearing fees board decision
