Laws, Regulations and Annotations

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• 7652 Return; throughputter [Repealed.]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• 7653.1 Return; storage tax [Repealed.]
• 7653.2 Return; storage tax
• 7654 Penalty; failure to file report or incomplete report [Repealed.]
• 7655 Penalty; failure to pay
• 7655.5 Interest; daily basis [Repealed.]
• 7655.5 Interest; daily basis
• 7656 Extension of time
• 7656.5 Extension of time; state of emergency proclamation
• 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