Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Use Fuel Tax Law
CHAPTER 4. DETERMINATIONS. (View entire chapter)
Article 1. Returns and Payments
- 8751. Due date of tax.
- 8751.5. Credit for tax paid to vendor.
- 8752. Filing monthly returns.
- 8753. Remittances.
- 8754. Extension of time for filing.
- 8755. Return periods.
Article 1.1. Payment by Electronic Funds Transfer
Article 2. Deficiency Determinations
- 8776. Power of board in determinations.
- 8777. Interest on determinations.
- 8778. Offset.
- 8779. Penalty in case of negligence.
- 8780. Penalty in case of fraud.
- 8781. Service of notice.
- 8782. Time within which notice must be given.
- 8782.1. Limitation; deficiency determination; decedent.
- 8783. Waiver.
Article 3. Determinations If No Return Made
Article 4. Jeopardy Determinations
- 8826. Jeopardy determinations.
- 8827. Interest and penalty.
- 8828. Petition for redetermination; security.
- 8828.5. Administrative hearing.
- 8829. Service of notice.
Article 5. Redeterminations
- 8852.5. Decrease or increase of determination.
- 8853. Decision; final date.
- 8854. Due date of determination; penalty.
- 8855. Service of notice.
Article 6. Interest and Penalties
- 8876. Interest and penalties.
- 8876.5. Interest; daily basis.
- 8877. Reasonable cause for delay; relief.
- 8878. Relief from interest; disaster.
- 8878.5. Relief of interest.
- 8879. Penalty interest rates. [Repealed.]
- 8879. Reasonable reliance on written advice; relief of tax, penalty, and interest.
- 8880. Relief of spouse.