CHAPTER 4. Determinations [30181. - 30285.]

Chapter 4 added by Stats. 1959, Ch. 1040.

§§ 30181–30285 · 52 sections

1. ARTICLE 1. Reports and Payments §§ 30181–30188 · 9 sections

   • § 30181 (a) If any tax imposed upon cigarettes under this part is not paid through the use of stamps or meter impressions, the tax shall be due and payable monthly on…
   • § 30182 (a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as…
   • § 30183 (a) On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file a report…
   • § 30184 The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.
   • § 30185 (a) Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for…
   • § 30185.5 (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…
   • § 30186 On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file, using electronic media, with the…
   • § 30187 Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section…
   • § 30188 On or before the 25th day of each month, every wholesaler shall file a report using electronic media in the form as prescribed by the department, respecting…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 30190–30193 · 4 sections

   • § 30190 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
   • § 30191 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…
   • § 30192 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 30193 (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
3. ARTICLE 2. Deficiency Determinations §§ 30201–30208 · 9 sections

   • § 30201 If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon the basis of any…
   • § 30202 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 30203 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest…
   • § 30204 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and…
   • § 30205 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 the rules and regulations adopted…
   • § 30206 The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
   • § 30207 Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be served within…
   • § 30207.1 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…
   • § 30208 If before the expiration of the time prescribed in Section 30207 for serving a notice of deficiency determination the taxpayer has consented in writing to the…
4. ARTICLE 2.5. Payment by Unlicensed Persons §§ 30210–30215 · 6 sections

   • § 30210 If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any,…
   • § 30211 The board shall forthwith ascertain as best it may the amount of the cigarettes or tobacco products distributed and shall determine immediately the tax on that…
   • § 30212 The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for…
   • § 30213 In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in…
   • § 30214 The foregoing remedies of the state are cumulative.
   • § 30215 No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.
5. ARTICLE 3. Determinations If No Report or Return Made §§ 30221–30225 · 5 sections

   • § 30221 If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products…
   • § 30222 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and…
   • § 30223 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 30224 If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the…
   • § 30225 Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the…
6. ARTICLE 4. Jeopardy Determinations §§ 30241–30244 · 5 sections

   • § 30241 If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall…
   • § 30242 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of…
   • § 30243 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. They shall,…
   • § 30243.5 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…
   • § 30244 Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.
7. ARTICLE 5. Redeterminations §§ 30261–30266 · 7 sections

   • § 30261 Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) may petition for a…
   • § 30261.5 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…
   • § 30262 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…
   • § 30263 The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.
   • § 30264 All determinations made by the board under Article 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and…
   • § 30265 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
   • § 30266 The board may decrease or increase the amount of the determination before it becomes final, but may increase the amount of the determination only if a claim…
8. ARTICLE 6. Interest and Penalties §§ 30281–30285 · 7 sections

   • § 30281 (a) Any person who fails to pay any tax, except a tax determined by the board under Article 2 (commencing with Section 30201) or Article 3 (commencing with…
   • § 30281.5 (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…
   • § 30282 (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…
   • § 30283 (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…
   • § 30283.5 (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 tax is due in whole or…
   • § 30284 (a) If the board finds that a person’s failure to make a timely report, return, or payment is due to the person’s reasonable reliance on written advice from…
   • § 30285 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return or report, or both,…