2005 California Revenue and Taxation Code Sections 11651-11657 CHAPTER 6. ADMINISTRATION

11651.  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.
11651.5.  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.
11652.  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.
11653.  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.
11654.  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.
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) 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) 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.
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) Discloses any information furnished to him or her for, or in
connection with, the preparation of the return.
   (2) Uses that information for any purpose other than to prepare,
or assist in preparing, the return.
   (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.
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) 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) The board, in its sole discretion, finds that the action taken
by the board staff was unreasonable.
   (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) 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) The amount of reimbursed fees and expenses shall be limited to
the following:
   (1) Fees and expenses incurred after the date of the notice of
determination, jeopardy determination, or denial of a claim for
refund.
   (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) 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) The amendments to this section by the act adding this
subdivision shall be operative for claims filed on or after January
1, 2001.