Laws, Regulations and Annotations

Article 1. Reports and Payments

• 45151 Quarterly return
• 45151.1. Quarterly return. [Renumbered.]
• 45152 Extensions
• 45152.5 Extension of time; state of emergency proclamation
• 45153 Penalty for late payment
• 45153.5 Interest; daily basis
• 45154. Interest. [Repealed.]
• 45155 Excusable delay
• 45156 Relief from interest; disaster
• 45156.5 Relief of interest
• 45157 Reasonable reliance on written advice; relief of tax, interest, and penalty
• 45158 Relief of spouse

Article 1.1. Payment by Electronic Funds Transfer

• 45160 Electronic funds transfer payments
• 45161 Relief of penalty
• 45162 Definitions
• 45163 Electronic filing

Article 2. Deficiency Determinations

• 45201 Deficiency determination; notice of determination
• 45202 Limitations; deficiency determinations
• 45203 Waiver

Article 3. Redeterminations

• 45301 Petition for redetermination
• 45302 Form and content of petition
• 45303 Oral hearing
• 45304 Decrease or increase of determination
• 45305 Finality date of order or decision
• 45306 Due date of determination; penalty
• 45307 Service of notice

Article 4. Jeopardy Determinations

• 45351 Jeopardy determinations
• 45352 Petition for redetermination; security
• 45353 Administrative hearing