Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > P > 670.0000 PRIVATE RAILROAD CAR TAX > 670.0025

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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P

670.0000 PRIVATE RAILROAD CAR TAX

Annotation 670.0025

670.0025 Untimely and Unsatisfactory Annual Report. Revenue and Taxation Code section 11273 requires imposition of a ten percent penal assessment for lack of timeliness, and section 11316 requires imposition of an additional ten percent penal assessment for an unsatisfactory report. Such are separate acts of malfeasance to which separate penal assessments apply. C 8/17/1983.