2007 California Revenue and Taxation Code Article 8. Miscellaneous Provisions

CA Codes (rtc:38571-38576)

38571.  The board shall report to the Controller the amount of
collections under this part, and the Controller shall keep a record
thereof.


38572.  The remedies of the state provided for in this chapter are
cumulative, and no action taken by the board or Attorney General
constitutes an election by the state to pursue any remedy to the
exclusion of any other remedy for which provision is made in this
part.



38573.  In all proceedings under this chapter the board may act on
behalf of the people of the State of California.



38574.  (a) Upon termination, dissolution, or abandonment of a
corporate business, any officer or other person having control or
supervision of, or who is charged with the responsibility for the
filing of returns or the payment of tax, or who is under a duty to
act for the corporation in complying with any requirement of this
part, shall be personally liable for any unpaid taxes and interest
and penalties on those taxes, if that officer or other person
willfully fails to pay or to cause to be paid any taxes due from the
corporation pursuant to this part.
   (b) The officer or other person shall be liable only for taxes
which became due during the period he or she had the control,
supervision, responsibility, or duty to act for the corporation
described in subdivision (a), plus interest and penalties on those
taxes.
   (c) For purposes of this section, "willfully fails to pay or cause
to be paid" means that the failure was the result of an intentional,
conscious, and voluntary course of action.
   (d) The sum due for the liability under this section may be
collected by determination and collection in the manner provided in
Chapter 5 (commencing with Section 38401) and Chapter 6 (commencing
with Section 38501).



38575.  (a) For the purpose of collecting taxes, interest, additions
to tax, and penalties, the board may enter into agreements with one
or more private persons, companies, associations, or corporations
providing debt collection services outside this state with respect to
the collection of taxes, interest, additions to tax, and penalties.
The agreements may provide, at the discretion of the board, the rate
of payment and the manner in which compensation for services shall
be paid.  The compensation shall not be added to the amount required
to be collected by the collection agency or provider of debt
collection services from the tax debtor.  The board shall provide the
necessary information for the contractor to fulfill its obligation
under the agreement.
   (b) With the approval of the board, the contractor may, as part of
the collection process, refer the tax debt for litigation by its
legal representatives in the name of the board.



38576.  The board shall not be subject to subdivisions (c) and (d)
of Section 16307 of the Corporations Code unless, at the time of
registration, the timber owner furnishes the board a written
partnership agreement that provides that all business assets shall be
held in the name of the partnership.