§ 501 If after written request by the assessor, any person fails to comply …
§ 502 If any person willfully conceals, fails to disclose, removes, …
§ 503 If any taxpayer or the taxpayer’s agent through a fraudulent act or …
§ 504 There shall be added to any assessment made pursuant to Section 502, …
§ 505 The assessor shall make an assessment subject to penalty by entering …
§ 506 The tax rate applicable to any assessment made pursuant to this …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 3 > Article 3 - Arbitrary and Penal Assessments

  • Agency: means the Office of Emergency Services. See California Penal Code 13800
  • Arrest: Taking physical custody of a person by lawful authority.
  • Board: means the Board of State and Community Corrections. See California Penal Code 13800
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • county: includes "city and county". See California Penal Code 7
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Personal property: All property that is not real property.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • will: includes codicil. See California Penal Code 7