Laws, Regulations and Annotations

Article 1. Returns and Payments

• 60201 Return
• 60201.1 Return; floor stock tax
• 60201.2 Purchaser's election to delay payment to supplier
• 60201.3 Worthless accounts; supplier
• 60201.4 Return; storage tax
• 60202 Return; interstate user
• 60203 Return; throughputter [Repealed.]
• 60204 Report; terminal operator
• 60204.5 Report; pipeline operator and vessel operator
• 60204.6 Report; train operator
• 60205 Return; exempt bus operator
• 60205.5 Return; government entity
• 60206 Return; qualified highway vehicle operator
• 60207 Penalty
• 60207.5 Interest; daily basis [Repealed.]
• 60207.5 Interest; daily basis
• 60208 Extension of time
• 60208.5 Extension of time; state of emergency proclamation
• 60209 Excusable delay
• 60210 Excusable delay; reliance on Board advice

• 60210.5 Relief of spouse
• 60211 Disaster
• 60212 Relief of interest

Article 1.1. Payment by Electronic Funds Transfer

• 60250 Electronic funds transfer payments
• 60251 Relief of penalty
• 60252 Definitions
• 60253 Electronic filing

Article 2. Determination If No Return Made

• 60301 Determination; failure to file return; penalty
• 60302 Interest
• 60303 Fraud penalty
• 60304 Notice of determination

Article 3. Deficiency Determinations

• 60310 Deficiency determination
• 60311 Notice of determination

• 60312 Negligence
• 60313 Fraud
• 60314 Interest
• 60315 Limitations; deficiency determinations
• 60316 Limitations; deficiency determinations; decedents
• 60317 Waiver

Article 4. Jeopardy Determinations and Weekly Payments

• 60330 Jeopardy determination
• 60331 Interest and penalty
• 60332 Petition for redetermination; security
• 60333 Administrative hearing
• 60334 Weekly returns
• 60335 Monthly return period
• 60336 Revocation of license
• 60337 Immediately due and payable
• 60338 Penalty

• 60339 Interest
• 60340 Service of notice

Article 5. Redeterminations

• 60350 Petition for redetermination
• 60351 Form and content
• 60352 Oral hearing
• 60353 Decrease or increase of determination
• 60354 Finality date of order or decision
• 60355 Due date; penalty
• 60356 Offsets

Article 6. Payment by Unlicensed Persons

• 60360 Immediate liability for tax
• 60361 Penalty
• 60361.5 Immediate liability for backup tax
• 60362 Seizure and sale of property
• 60363 Attorney General action
• 60364 Copy of determination
• 60365 Cumulative remedies
• 60366 Applicable penal provisions