Laws, Regulations and Annotations

Article 1. Reports and Payments

• 50109 Notice of determination [Repealed.]
• 50109 Quarterly returns
• 50110 Fee; due and payable [Repealed.]
• 50110 Returns; other than periods specified
• 50111 Penalty for late payment [Repealed.]
• 50111.5 Extension of time; state of emergency proclamation
• 50111 Extension of time
• 50112 Excusable delay [Repealed.]
• 50112 Penalties for late payment
• 50112.1 Interest [Repealed.]
• 50112.1 Interest; daily basis
• 50112.2 Reasonable cause for delay; penalty relief
• 50112.3 Relief from interest; disaster
• 50112.4 Relief of interest
• 50112.5 Reasonable reliance on written advice; relief of tax, penalty, and interest
• 50112.6 Relief of spouse

Article 1.1. Payment by Electronic Funds Transfer

• 50112.7 Electronic funds transfer payments
• 50112.8 Relief of penalty
• 50112.9 Definitions
• 50112.10 Electronic filing