Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Article 1 Returns and Payments

• 46151 Due date for fees
• 46152 Returns and payments made for periods other than monthly
• 46153 Extension of time
• 46154 Penalties
• 46154.1 Penalties
• 46154.5 Interest; daily basis
• 46155. Interest rates. [Repealed.]
• 46156 Relief of penalty; excusable delay
• 46157 Relief of interest
• 46157.5 Relief of interest

• 46158 Relief of fees, penalty, or interest due to reliance on advice from Board
• 46159 Relief of spouse

Article 1.1 Payment by Electronic Funds Transfer

• 46160 Electronic funds transfer payments
• 46161 Relief of penalty
• 46162 Definitions
• 46163 Electronic filing

Article 2 Deficiency Determinations

• 46201 Deficiency determinations; interest; penalty
• 46202 Notice of deficiency determination

• 46203 Limitations; deficiency determinations
• 46204 Limitations; deficiency determinations; decedents
• 46205 Waiver

Article 3 Determinations If No Return Made

• 46251 Determination; failure to file return
• 46252 Offsets
• 46253 Interest
• 46254 Penalties
• 46255 Notice of determination

Article 4 Jeopardy Determinations

• 46301 Jeopardy determinations; interest and penalty
• 46302 Petition for redetermination; security
• 46303 Administrative hearing

Article 5 Redeterminations

• 46351 Petition for redetermination
• 46352 Form and content of petition
• 46353 Oral hearing
• 46354 Decrease or increase of determinations
• 46355 Finality date of order or decision
• 46356 Due date of determination; penalty
• 46357 Service of notice