Cal. Code Regs. Tit. 18, § 261 - Penalties; Form and Manner of Entry

(a) A penalty imposed under Sections 463, 503 or 504 of the Revenue and Taxation Code shall be entered on the local roll in any one of the following forms:

(1) By adding 10 percent or 25 percent or the percentage or maximum allowable dollar amount prescribed by statute, as the case may be, to the assessed value of each class of property to which the penalty is applicable and referencing the values so increased to footnotes or entries in the comment field which read: "Includes __________% penalty or the maximum allowable dollar amount penalty added pursuant to Sec. __________, R & T Code," or words substantially to this effect.

(2) By inserting the amount to be added to the assessed value of each class of property and identifying the penalty by an entry which reads: "Penalty added pursuant to Sec. __________, R & T Code," or words substantially to this effect.

(3) By entering the amount to be added to the assessed value of each class of property in another part of the roll, together with the name and address of the assessee, the tax-rate area code, the words "Penalty added pursuant to Sec. __________, R & T Code" or words substantially to this effect, and a cross reference to the place on the roll at which the assessed values are entered. When this manner of enrolling penalties is chosen, the assessed value entries shall be cross-referenced to the penalty entries.

(b) A penalty imposed under sections 75.12, 480, 480.1, 480.2, 480.7, and 482 of the Revenue and Taxation Code shall be added to the roll in the same manner as a special assessment and treated, collected, and subject to the same penalties for the delinquency as all other taxes on the roll in which it is entered.

Notes

Cal. Code Regs. Tit. 18, § 261

1. New Sections 261 and 262 filed 10-6-66 as an emergency; designated effective 10-6-66 (Register 66, No. 34).
2. Certificate of Compliance--Section 11422.1, Gov. Code, filed 11-25-66 (Register 66, No. 41).
3. Amendment filed 12-19-67 as an emergency; effective upon filing (Register 67, No. 51).
4. Certificate of Compliance filed 2-13-68 (Register 68, No. 7).
5. Amendment filed 3-28-68 as an emergency; effective upon filing; Certificate of Compliance included (Register 68, No. 13).
6. Amendment of NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
7. Amendment of section and NOTE filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 482, 505, 533, 602 and 615, Revenue and Taxation Code.

1. New Sections 261 and 262 filed 10-6-66 as an emergency; designated effective 10-6-66 (Register 66, No. 34).
2. Certificate of Compliance -Section 11422.1, Gov. Code, filed 11-25-66 (Register 66, No. 41).
3. Amendment filed 12-19-67 as an emergency; effective upon filing (Register 67, No. 51).
4. Certificate of Compliance filed 2-13-68 (Register 68, No. 7).
5. Amendment filed 3-28-68 as an emergency; effective upon filing; Certificate of Compliance included (Register 68, No. 13).
6. Amendment of NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
7. Amendment of section and Note filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).