Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Hazardous Substances Tax Law
CHAPTER 3. DETERMINATIONS. (View entire chapter)
Article 1 Returns and Payments
- 43151 Monthly returns
- 43152 Consolidated statement
- 43152.5. Dates due and payable; remittance. [Repealed.]
- 43152.6 Fee; due and payable
- 43152.7 Fee; due and payable
- 43152.8 Notification by the department
- 43152.9 Fee; due and payable
- 43152.10 Fees; due and payable
- 43152.11 Surcharge; due and payable
- 43152.12 Fee; due and payable
- 43152.13 Fee; due and payable
- 43152.14 Fee; due and payable
- 43152.15 Prepayment of consolidated fees
- 43152.16 Refunds
- 43153 Returns; other than periods specified
- 43154 Extensions
- 43155 Penalties for late payment
- 43155.5 Interest; daily basis
- 43156 Interest
- 43157 Excusable delay
- 43158 Relief from interest due to disaster
- 43158.5 Relief of interest
- 43159 Reasonable reliance on written advice; relief of tax, interest and penalty
- 43159.1 Relief of spouse; tax
- 43159.2 Relief of spouse; fee due on determination
- 43160 Filing of closing returns
Article 1.1 Payment by Electronic Funds Transfer
- 43170 Electronic funds transfer payments
- 43171 Relief of penalty
- 43172 Definitions
- 43173 Electronic filing
Article 2 Deficiency Determinations
Article 4 Redeterminations
- 43301 Petition for redetermination
- 43302 Form and content of petition
- 43303 Oral hearing
- 43304 Decrease or increase of determination
- 43305 Finality date of order or decision
- 43306 Due date of determination; penalty
- 43307 Service of notice