Laws, Regulations and Annotations

Article 1. Due and Payable Dates

• 40051 Surcharges due
• 40052 Surcharges payable
• 40053 Determination of surcharges not billed in ordinary course of billing

Article 2. Returns and Payments

• 40061 Return
• 40062 Contents of return
• 40063 Consumers' returns
• 40064 Filing return
• 40065 Extensions
• 40065.5 Extension of time; state of emergency proclamation

Article 2.1. Payment by Electronic Funds Transfer

• 40067 Electronic funds transfer payments

• 40068 Relief of penalty
• 40069 Definitions
• 40069.5 Electronic filing

Article 3. Deficiency Determinations

• 40071 Deficiency determinations
• 40072 Interest
• 40073 Offsets
• 40074 10 percent penalty
• 40075 25 percent penalty
• 40076 Notice of determination
• 40077 Deficiency determination limitations
• 40078 Decedent deficiency determination limitations
• 40079 Extension of time

Article 4. Determinations If No Return Made

• 40081 Failure to file determinations; penalty
• 40082 Offsets
• 40083 Interest
• 40084 25 percent penalty
• 40085 Notice of determination

Article 5. Redeterminations

• 40091 Petition for redetermination
• 40092 Form, content, and amendment of petition
• 40093 Oral hearing
• 40094 Decrease or increase of determination

• 40095 Finality date of redetermination
• 40096 Due date of determination; penalty
• 40097 Service of notice

Article 6. Interest and Penalties

• 40101 Interest and penalty
• 40101.1. Penalty interest rate. [Repealed.]
• 40101.5 Interest; daily basis
• 40102 Excusable delay
• 40103 Relief from interest; disaster
• 40103.5 Relief of interest
• 40104 Reasonable reliance on written advice; relief from tax, penalty, and interest
• 40105 Relief of spouse