Laws, Regulations, and Annotations

Article 1. Returns and Payments

• 55040 Electronic filing
• 55041 Extension of time
• 55041.1 Final return
• 55041.5 Extension of time; state of emergency
• 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• 55043 Interest rates [Repealed.]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

• 55050 Electronic funds transfer payments
• 55051 Relief of penalty
• 55052 Definitions
• 55053 Electronic filing

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

Article 4. Jeopardy Determinations

• 55101 Jeopardy determinations; interest and penalty
• 55102 Petition for redetermination; security
• 55103 Administrative hearing