Official Government Sites
REVENUE AND TAXATION CODE
6826. The board shall report to the Controller the amount of
collections under this part, and he shall keep a record thereof.
6827. 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
6828. In all proceedings under this chapter the board may act on
behalf of the people of the State of California.
6829. (a) Notwithstanding Section 16306, 16307, 17101, 17158,
17355, 17450, or 17456 of the Corporations Code, upon termination,
dissolution, or abandonment of a partnership, a registered or foreign
limited liability partnership or a domestic or foreign corporate or
limited liability company business, any officer, member, manager,
partner, 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,
partnership, limited liability partnership, or limited liability
company in complying with any requirement of this part, shall be
personally liable for any unpaid taxes and interest and penalties on
those taxes, if the officer, member, manager, or other person
willfully fails to pay or to cause to be paid any taxes due from the
corporation, partnership, limited liability partnership, or limited
liability company pursuant to this part.
(b) The officer, member, manager, partner, or other person shall
be liable only for taxes that became due during the period he or she
had the control, supervision, responsibility, or duty to act for the
corporation, partnership, limited liability partnership, or limited
liability company described in subdivision (a), plus interest and
penalties on those taxes.
(c) Personal liability may be imposed pursuant to this section,
only if the board can establish that the corporation, partnership,
limited liability partnership, or limited liability company had
included tax reimbursement in the selling price of, or added tax
reimbursement to the selling price of, tangible personal property
sold in the conduct of its business, or when it can be established
that the corporation, partnership, limited liability partnership, or
limited liability company consumed tangible personal property and
failed to pay the tax to the seller or has included use tax on the
billing and collected the use tax or has issued a receipt for the use
tax and failed to report and pay use tax.
(d) For purposes of this section "willfully fails to pay or to
cause to be paid" means that the failure was the result of an
intentional, conscious, and voluntary course of action.
(e) 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 6451) and Chapter 6 (commencing
with Section 6701).
6830. (a) For the purpose of identifying persons or businesses who
may owe taxes or other amounts, or for the purpose of collecting
taxes, interest, additions to tax, and penalties, the board may enter
into agreement with one or more private persons, companies,
associations, or corporations providing these services outside this
state with respect to the identification of persons or businesses who
may owe taxes or other amounts, or the collection of taxes,
interest, additions to tax, and penalties. The agreement 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 may be added to the amount required to be identified or
collected by the collection agency or provider of these services from
the tax debtor. The board shall provide the necessary information
for the contractor to fulfill its obligation under that 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.
6831. The board shall not be subject to subdivisions (c) and (d) of
Section 16307 of the Corporations Code unless, at the time of
application for a seller's permit, the applicant furnishes to the
board a written partnership agreement that provides that all business
assets shall be held in the name of the partnership.
6832. (a) The board may, in its discretion, enter into a written
installment payment agreement with a person for the payment of any
taxes due, together with interest thereon and any applicable
penalties, in installments over an agreed period. With mutual
consent, the board and the taxpayer may alter or modify the
(b) Upon failure of a person to fully comply with the terms of an
installment payment agreement with the board, the board may terminate
the agreement by mailing a notice of termination to the person. The
notice shall include an explanation of the basis for the termination
and inform the person of his or her right to request an
administrative review of the termination. Fifteen days after the
mailing of the notice, the installment payment agreement shall be
void, and the total amount of the tax, interest, and penalties due
shall be immediately payable.
(c) The board shall establish procedures for an administrative
review for persons requesting that review whose installment payment
agreements are terminated under subdivision (b). The collection of
taxes, interest, and penalties that are the subject of the terminated
installment payment agreement may not be stayed during this
administrative review process.
(d) Subdivision (b) shall not apply to any case where the board
finds collection of the tax to be in jeopardy.
(e) Except in the case of fraud, if an installment payment
agreement is entered into within 45 days from the due date of the
tax, and the person complies with the terms of the installment
payment agreement, the board shall relieve the penalty imposed
pursuant to Section 6565.
6832.5. On or before July 1, 2000, the board shall provide each
taxpayer who has an installment payment agreement in effect under
Section 6832 with an annual statement setting forth the initial
balance at the beginning of the year, the payments made during the
year, and the remaining balance as of the end of the year.
6832.6. In the case of liability for use tax arising from the board'
s auxiliary collection provisions pursuant to Article 3 (commencing
with Section 6291) of Chapter 3.5, or use tax liability arising from
purchases described in Section 6405, the board shall provide notice
to purchasers in simple and nontechnical language of its
authorization under Section 6832 to enter into an agreement to accept
the payment of use tax in installments. The notice shall be mailed
to purchasers concurrently with the mailing of the return, notice of
determination, or notice of redetermination.