Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Fee Collection Procedures Law
Chapter 3. Determinations. (View entire chapter)
Article 1 Returns and Payments
- 55040 Electronic filing
- 55041 Extension of time
- 55041.1 Final return
- 55042 Penalties
- 55042.5 Interest; daily basis
- 55043. Interest rates. [Repealed.]
- 55044 Relief of penalty; excusable delay
- 55045 Relief of fee, penalty, or interest due to reliance on advice from the Board
- 55045.1 Relief of spouse
- 55046 Relief of interest
- 55046.5 Disaster
Article 1.1 Payment by Electronic Funds Transfer
Article 2 Deficiency Determinations
- 55061 Deficiency determinations; interest; penalty; notice of deficiency determination
- 55062 Limitations; deficiency determinations
- 55063 Limitations; deficiency determinations; decedents
- 55064 Waiver
Article 3 Redeterminations
- 55081 Petition for redetermination
- 55082 Form and content of petition
- 55083 Oral hearing
- 55084 Decrease or increase of determinations
- 55085 Finality date of order or decision
- 55086 Due date of determination; penalty
- 55087 Service of notice