ARTICLE 1. Returns and Payments
Article 1 added by Stats. 1994, Ch. 912, Sec. 17.
§§ 60201–60212 · 21 sections
- § 60201 Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media…
- § 60201.1 Each person subject to the tax imposed under Section 60050.1, on or before September 30, 1995, shall prepare and file with the board, on forms prescribed by…
- § 60201.2 A supplier who sells taxable diesel fuel shall collect from the purchaser the diesel fuel tax imposed under Section 60050. At the election of the purchaser,…
- § 60201.3 (a) A supplier is relieved from liability for diesel fuel tax insofar as the sales of the diesel fuel are represented by accounts which have been found…
- § 60201.4 On or before January 1, 2018, each person subject to the storage tax imposed under Section 60050.2 shall prepare and file with the board, in a form prescribed…
- § 60202 (a) Each interstate user shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
- § 60204 (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to,…
- § 60204.5 (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but…
- § 60204.6 Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic…
- § 60205 Each exempt bus operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
- § 60205.5 (a) Each government entity shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
- § 60206 Each qualified highway vehicle operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be…
- § 60207 (a) Any person who fails to pay the amount of tax shown to be due by that person’s return on or before the last day of the month following the reporting period…
- § 60207.5 (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…
- § 60208 (a) Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return…
- § 60208.5 (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…
- § 60209 (a) If the department finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the…
- § 60210 (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,…
- § 60210.5 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
- § 60211 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
- § 60212 (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 tax is due in whole or…