Laws, Regulations and Annotations

Article 1. Returns and Payments

• 6451 Due date
• 6451.5 Qualified use tax due date [Repealed.]
• 6452 Return
• 6452.05 Aircraft jet fuel information return
• 6452.1 Election to report use tax on California income tax return [Repealed.]
• 6452.1 Election to report use tax on California income tax return
• 6452.2 Qualified use tax due date
• 6453 Contents of return
• 6454 Filing return
• 6455 Return periods
• 6456 Relief of spouse
• 6457 Lessor and lessee
• 6459 Extension of time
• 6459.5 Extension of time; state of emergency

Article 1.1. Prepayment *

• 6470 Application of article
• 6471 Prepayment [Repealed.]
• 6471 Prepayment [Repealed.]
• 6471 Prepayment
• 6471.4 Prepayment exception
• 6471.5 Prepayment [Repealed.]
• 6471.6 Prepayment; exception for a vehicle dealer
• 6472 Prepayment form; when due [Repealed.]
• 6472 Prepayment form; when due [Repealed.]
• 6472 Prepayment form; when due
• 6472.5 Prepayment form; when due [Repealed.]
• 6473 Credit for prepayment
• 6474 Determination of estimated measure of tax liability [Repealed.]

• 6474 Determination of estimated measure of tax liability
• 6474.5 Determination of estimated measure of tax liability
• 6476 Penalty for late prepayment
• 6477 Penalty for failure to prepay when timely quarterly return filed
• 6478 Negligence penalty
• 6479 Notification

Article 1.2. Payment by Electronic Funds Transfer **

• 6479.3 Electronic funds transfer payments
• 6479.31 Electronic filing
• 6479.4 Relief of penalty
• 6479.5 Definitions

Article 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions ***

• 6480 Definitions
• 6480.1 Prepayments
• 6480.2 Supplemental reports
• 6480.3 Filing prepayments
• 6480.4 Penalties and interest
• 6480.5 Notification by the board; manner [Repealed.]
• 6480.6 Refunds
• 6480.7 Security
• 6480.8 Credits [Repealed.]
• 6480.9 Prepayment exemption; diesel fuel resold for agricultural purposes

Article 1.6. Prepayment of Sales Tax on Fuel **** [Repealed.]

Article 2. Deficiency Determinations

• 6481 Deficiency determination
• 6482 Interest
• 6483 Offsets
• 6484 10 percent penalty
• 6485 25 percent penalty
• 6485.1 50 percent penalty
• 6486 Notice of determination
• 6487 Limitations; deficiency determinations
• 6487.05 Deficiency determinations; unregistered out-of-state retailers
• 6487.06 Deficiency determinations; unregistered California purchasers
• 6487.07 Deficiency determinations; unregistered retailers using marketplace facilitators
• 6487.1 Limitations; deficiency determination; decedent
• 6487.2 Limitations; deficiency determinations; general partners
• 6487.3 Deficiency determination; qualified use tax [Repealed.]
• 6487.3 Deficiency determination; qualified use tax
• 6488 Waiver

Article 3. Determinations if No Return Made

• 6511 Determination; failure to file return
• 6512 Offsets
• 6513 Interest
• 6514 Penalties
• 6514.1 50 percent penalty
• 6515 Notice of determination

Article 4. Jeopardy Determinations

• 6536 Jeopardy determination
• 6537 Interest and penalty
• 6538 Petition for redetermination; security
• 6538.5 Administrative hearing
• 6539 Service of notice

Article 5. Redeterminations

• 6561 Petition for redetermination
• 6561.5 Form and content of petition
• 6562 Oral hearing
• 6563 Decrease or increase of determination
• 6564 Finality date of order or decision
• 6565 Due date of determination; penalty
• 6566 Service of notice

Article 6. Interest and Penalties

• 6591 Interest and penalties
• 6591.3 Accuracy penalty
• 6591.5 Interest rates
• 6591.6 Electronic payments: one day late [Repealed.]
• 6591.6 Electronic payments: one day late
• 6592 Excusable delay
• 6592.5 Interest on prepayment when relief from penalty granted
• 6593 Disaster
• 6593.5 Relief of interest
• 6594 Leases to the United States government
• 6595 Penalty interest rates [Repealed.]
• 6596 Excusable delay; reliance on advice
• 6597 Penalty; tax reimbursement collected and not timely remitted