ARTICLE 1. Reports and Payments

Article 1 added by Stats. 1989, Ch. 1442, Sec. 6.

§§ 50109–50112.6 · 11 sections

• § 50109 The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar…
• § 50110 The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section…
• § 50111 (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to…
• § 50111.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
• § 50112 (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations…
• § 50112.1 (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…
• § 50112.2 (a) If the department finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s…
• § 50112.3 (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of…
• § 50112.4 (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…
• § 50112.5 (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board,…
• § 50112.6 (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under…