Business Taxes Law Guide – Revision 2013
 

Article 1. Returns, Reports, and Payments

• 7651. Return.
• 7652. Return; throughputter. [Repealed.]
• 7652.5. Report; terminal operator.
• 7652.7. Report; pipeline operator and vessel operator.
• 7652.8. Report; train operator
• 7653. Return; floor stock tax.
• 7653.1. Return; storage tax.
• 7654. Penalty; failure to file report or incomplete report. [Repealed.]
• 7655. Penalty; failure to pay.
• 7655.5. Interest; daily basis.
• 7656. Extension of time.
• 7657. Excusable delay.
• 7657.1. Excusable delay; reliance on Board advice.
• 7657.5. Relief of spouse.
• 7658. Disaster.
• 7658.1. Relief of interest.
• 7658.5. Application of payment to delinquent tax liabilities.

Article 2. Prepayments

• 7659. Application of article.
• 7659.1. Prepayment.

• 7659.2. Prepayment form; when due.
• 7659.3. Credit for prepayment.
• 7659.4. Determination of estimated measure of tax liability.
• 7659.5. Penalty for late prepayment.
• 7659.6. Delinquent prepayment but timely return and payment; penalty.
• 7659.7. Penalty in case of negligence or intentional disregard.
• 7659.8. Service of notice.

Article 2.5. Payment by Electronic Funds Transfer

• 7659.9. Electronic funds transfer program.
• 7659.91. Relief of penalty.
• 7659.92. Definitions.
• 7659.93. Electronic filing.

Article 3. Determination If No Return Made

• 7660. Determination if no return made; penalty.
• 7661. Interest on determination.
• 7662. Penalty in case of fraud.
• 7663. Notice of determination.

Article 4. Deficiency Determinations

• 7670. Basis of deficiency determination.
• 7671. Notice of determination.
• 7672. Deficiency determination penalty.
• 7673. Fraudulent deficiency determination penalty.
• 7674. Deficiency determination interest.
• 7675. Deficiency determination statute of limitation.
• 7675.1. Limitation; deficiency determination; decedent.
• 7676. Extension of statutory period by agreement.

Article 5. Jeopardy Determinations and Weekly Payments

• 7698. Jeopardy determinations.
• 7699. Determination final unless petition for redetermination filed.
• 7700. Petition for redetermination; security.
• 7700.5. Administrative hearing.
• 7701. Weekly payment requirements.
• 7702. Monthly return; additional requirement.
• 7703. Revocation of license.
• 7704. Special jeopardy determination; collection.

• 7705. Penalty for nonpayment; expiration date.
• 7706. Interest.
• 7707. Service of notice.

Article 6. Redeterminations

• 7710. Petition for redetermination.
• 7710.5. Form and content.
• 7711. Redetermination decision final.
• 7711.5. Changing amount of determination.
• 7712. Decision; final date of.
• 7713. Final determination penalty.
• 7714. Offsets.
• 7715. Deposit of funds.
• 7716. Notice to Controller.

Article 7. Payments by Unlicensed Persons

• 7726. Immediate liability for tax.
• 7727. Immediate liability for backup tax.
• 7728. Jeopardy determination collection.
• 7729. Court action.
• 7730. Prima facie evidence.
• 7731. Cumulative remedies.
• 7732. Penal action.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.