ARTICLE 1. Returns and Payments
Article 1 added by Stats. 1981, Ch. 756, Sec. 3.
§§ 43152–43160 · 19 sections
- § 43152 (a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to…
- § 43152.6 (a) (1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered…
- § 43152.7 (a) (1) The generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered…
- § 43152.8 The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following: (a) The issuance of a…
- § 43152.9 (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on…
- § 43152.13 (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on…
- § 43152.14 The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or…
- § 43154 (a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or…
- § 43154.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend…
- § 43155 (a) Any person who fails to pay any tax, installment, or prepayment, except amounts of determinations made by the California Department of Tax and Fee…
- § 43155.01 (a) (1) A person who fails to pay any generation and handling fee or installment required pursuant to Section 43152.7, except amounts of determinations made by…
- § 43155.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 43157 (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is…
- § 43158 (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and…
- § 43158.5 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or…
- § 43159 (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 43159.1 (a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A tax liability under…
- § 43159.2 (a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A fee liability…
- § 43160 Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file…