Laws, Regulations and Annotations
Lawguide Search
Business Taxes Law Guide—Revision 2025
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations. (View entire chapter)
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- 55043 Interest rates [Repealed.]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
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