Business Taxes Law Guide – Revision 2011
 

Article 1. Returns and Payments

• 6451. Due date.
• 6451.5. Qualified use tax due date. [Repealed.]
• 6452. Return.
• 6452.1. Election to report use tax on California income tax return. [Repealed.]
• 6452.1. Election to report use tax on California income tax return.
• 6453. Contents of return.
• 6454. Filing return.
• 6455. Return periods.
• 6456. Relief of spouse.
• 6457. Lessor and lessee.
• 6459. Extension of time.

Article 1.1. Prepayment *

• 6470. Application of article.
• 6471. Prepayment. [Repealed.]
• 6471. Prepayment. [Repealed.]
• 6471. Prepayment.
• 6471.4. Prepayment exception.
• 6471.5. Prepayment.
• 6472. Prepayment form; when due. [Repealed.]
• 6472. Prepayment form; when due. [Repealed.]
• 6472. Prepayment form; when due.
• 6472.5. Prepayment form; when due.
• 6473. Credit for prepayment.
• 6474. Determination of estimated measure of tax liability. [Repealed.]

• 6474. Determination of estimated measure of tax liability.
• 6474.5. Determination of estimated measure of tax liability.
• 6476. Penalty for late prepayment.
• 6477. Penalty for failure to prepay when timely quarterly return filed.
• 6478. Negligence penalty.
• 6479. Notification.

Article 1.2. Payment by Electronic Funds Transfer **

• 6479.3. Electronic funds transfer payments.
• 6479.31. Electronic filing.
• 6479.4. Relief of penalty.
• 6479.5. Definitions.

Article 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions ***

• 6480. Definitions.
• 6480.1. Prepayments.
• 6480.2. Supplemental reports.
• 6480.3. Filing prepayments.
• 6480.4. Penalties and interest.
• 6480.5. Notification by the board; manner. [Repealed.]
• 6480.6. Refunds.
• 6480.7. Security.
• 6480.8. Credits. [Repealed.]
• 6480.9. Prepayment exemption; diesel fuel resold for agricultural purposes.

Article 1.6. Prepayment of Sales Tax on Fuel **** [Repealed.]

Article 2. Deficiency Determinations

• 6481. Deficiency determination.
• 6482. Interest.
• 6483. Offsets.
• 6484. 10 percent penalty.
• 6485. 25 percent penalty.
• 6485.1. 50 percent penalty.
• 6486. Notice of determination.
• 6487. Limitations; deficiency determinations.
• 6487.05. Deficiency determinations; unregistered out-of-state retailers.
• 6487.06. Deficiency determinations; unregistered California purchasers.
• 6487.1. Limitations; deficiency determination; decedent.
• 6487.2. Limitations; deficiency determinations; general partners.
• 6487.3. Deficiency determination; qualified use tax. [Repealed.]
• 6487.3. Deficiency determination; qualified use tax.
• 6488. Waiver.

Article 3. Determinations if No Return Made

• 6511. Determination; failure to file return.
• 6512. Offsets.
• 6513. Interest.
• 6514. Penalties.
• 6514.1. 50 percent penalty.
• 6515. Notice of determination.

Article 4. Jeopardy Determinations

• 6536. Jeopardy determination.
• 6537. Interest and penalty.
• 6538. Petition for redetermination; security.
• 6538.5. Administrative hearing.
• 6539. Service of notice.

Article 5. Redeterminations

• 6561. Petition for redetermination.
• 6561.5. Form and content of petition.
• 6562. Oral hearing.
• 6563. Decrease or increase of determination.
• 6564. Finality date of order or decision.
• 6565. Due date of determination; penalty.
• 6566. Service of notice.

Article 6. Interest and Penalties

• 6591. Interest and penalties.
• 6591.5. Interest rates.
• 6591.6. Electronic payments: one day late.
• 6592. Excusable delay.
• 6592.5. Interest on prepayment when relief from penalty granted.
• 6593. Disaster.
• 6593.5. Relief of interest.
• 6594. Leases to the United States government.
• 6595. Penalty interest rates. [Repealed.]
• 6596. Excusable delay; reliance on advice.
• 6597. Penalty; tax reimbursement collected and not timely remitted.

* Article 1.1 was added by Stats. 196, p. 185, in effect April 18, 1966, operative July 1, 1966.
** Article 1.2 was added by Stats. 1991, in effect January 1, 1992.
*** Article 1.5 was added by Stats. 1986, Ch. 214, Operative on July 1, 1986.
**** Article 1.6 was added by Stats. 1991, Ch. 770, operative January 1, 1992.