CHAPTER 5. Determinations [6451. - 6597.]

Chapter 5 added by Stats. 1941, Ch. 36.

§§ 6451–6597 · 79 sections

1. ARTICLE 1. Returns and Payments §§ 6451–6459.5 · 12 sections

   • § 6451 The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period.
   • § 6452 (a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the…
   • § 6452.05 (a) Beginning January 1, 2020, on or before the last day of the month next following each quarterly period, in addition to the returns due pursuant to Section…
   • § 6452.1 (a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to…
   • § 6452.2 (a) For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and subdivision (b) of Section 6455, the qualified use tax of an…
   • § 6453 For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case of a person who is…
   • § 6454 Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the amount of…
   • § 6455 (a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and…
   • § 6456 (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…
   • § 6457 Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the lessee during…
   • § 6459 (a) (1) Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or…
   • § 6459.5 (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…
2. ARTICLE 1.1. Prepayment §§ 6470–6479 · 11 sections

   • § 6470 The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to taxes imposed…
   • § 6471 (a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages seventeen thousand dollars ($17,000)…
   • § 6471.4 Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment pursuant to…
   • § 6471.6 The department, in its discretion, may relieve any person from the requirement to make prepayments pursuant to Section 6471 if both of the following apply: (a)…
   • § 6472 Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section 6471, a…
   • § 6473 The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the quarterly period in which the prepayment became…
   • § 6474 In determining whether a person’s estimated measure of tax liability averages seventeen thousand dollars ($17,000) or more per month for purposes of Section…
   • § 6476 Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the…
   • § 6477 Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of the monthly period…
   • § 6478 (a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules and…
   • § 6479 Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service of notice of…
3. ARTICLE 1.2. Payment by Electronic Funds Transfer §§ 6479.3–6479.5 · 4 sections

   • § 6479.3 (a) Except as provided in subdivision (k), any person whose estimated tax liability under this part averages ten thousand dollars ($10,000) or more per month,…
   • § 6479.31 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
   • § 6479.4 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
   • § 6479.5 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
4. ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions §§ 6480–6480.9 · 8 sections

   • § 6480 (a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this article, the terms “aircraft jet…
   • § 6480.1 (a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but for the dyed diesel fuel exemption in paragraph (1) of…
   • § 6480.2 (a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to provide the…
   • § 6480.3 The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected…
   • § 6480.4 (a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment amounts, if any, required pursuant to Sections 6480.1 and…
   • § 6480.6 (a) The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft jet fuel,…
   • § 6480.7 (a) The board may require any supplier or wholesaler subject to this article to place with the board any security that the board determines is necessary to…
   • § 6480.9 (a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the amount of sales tax required to be prepaid pursuant to…
5. ARTICLE 2. Deficiency Determinations §§ 6481–6488 · 15 sections

   • § 6481 If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, required to be paid to the state by any person, it…
   • § 6482 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 6483 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
   • § 6484 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
   • § 6485 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations,…
   • § 6485.1 Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this…
   • § 6486 The department shall give to the retailer or person storing, using, or consuming tangible personal property written notice of its determination. The notice…
   • § 6487 (a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of fraud, intent to…
   • § 6487.05 (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying retailer is limited to three years after the…
   • § 6487.06 (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying purchaser is limited to three years after…
   • § 6487.07 (a) Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer only for those liabilities arising under this part for…
   • § 6487.1 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
   • § 6487.2 (a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the department’s records,…
   • § 6487.3 (a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid this part or…
   • § 6488 If before the expiration of the time prescribed in Section 6487 for serving a notice of deficiency determination the taxpayer has consented in writing to…
6. ARTICLE 3. Determinations if No Return Made §§ 6511–6515 · 6 sections

   • § 6511 If any person fails to make a return, the board shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount…
   • § 6512 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
   • § 6513 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 6514 If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 per cent of the amount…
   • § 6514.1 Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this…
   • § 6515 Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
7. ARTICLE 4. Jeopardy Determinations §§ 6536–6539 · 5 sections

   • § 6536 If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination or other…
   • § 6537 If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made,…
   • § 6538 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,…
   • § 6538.5 In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
   • § 6539 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
8. ARTICLE 5. Redeterminations §§ 6561–6566 · 7 sections

   • § 6561 Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly…
   • § 6561.5 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
   • § 6562 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his…
   • § 6563 (a) The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the…
   • § 6564 The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
   • § 6565 All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and…
   • § 6566 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
9. ARTICLE 6. Interest and Penalties §§ 6591–6597 · 11 sections

   • § 6591 (a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made…
   • § 6591.3 (a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by…
   • § 6591.5 (a) (1) For interest required to be paid to the state upon underpayments of tax to the state, “ modified adjusted rate per annum” means the adjusted annual…
   • § 6591.6 (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…
   • § 6592 (a) (1) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
   • § 6592.5 Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted…
   • § 6593 (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…
   • § 6593.5 (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances: (1)…
   • § 6594 Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any taxes on…
   • § 6596 (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,…
   • § 6597 (a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax pursuant…