CHAPTER 6. Determinations [32251. - 32313.]

Chapter 6 added by Stats. 1955, Ch. 1842.

§§ 32251–32313 · 30 sections

1. ARTICLE 1. Returns and Payments §§ 32251–32258 · 11 sections

   • § 32251 The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month. Each taxpayer, on or before the…
   • § 32251.5 The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the amount of taxes for…
   • § 32252 (a) Any taxpayer 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…
   • § 32252.5 (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…
   • § 32253 (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.…
   • § 32253.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the board may extend the time, for a period not to exceed three…
   • § 32255 (a) If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and…
   • § 32256 (a) If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary…
   • § 32256.5 (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…
   • § 32257 (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,…
   • § 32258 (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…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 32260–32263 · 4 sections

   • § 32260 (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…
   • § 32261 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…
   • § 32262 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 32263 (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…
3. ARTICLE 2. Deficiency Determinations §§ 32271–32273 · 4 sections

   • § 32271 (a) If the board is dissatisfied with the return or returns filed or amount of tax paid to the state by any taxpayer, it may compute and determine the amount…
   • § 32272 Except in the case of a fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a determination of…
   • § 32272.1 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…
   • § 32273 If before the expiration of the time prescribed in Section 32272 for the serving of a notice of deficiency determination the taxpayer has consented in writing…
4. ARTICLE 3. Determinations if No Return Made § 32291 · 1 section

   • § 32291 If any taxpayer fails to make a return required by this part, the board shall make an estimate, based upon any information available to it, for the period or…
5. ARTICLE 4. Redeterminations §§ 32301–32306 · 7 sections

   • § 32301 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) or any person…
   • § 32301.5 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…
   • § 32302 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so…
   • § 32303 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 increase is…
   • § 32304 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
   • § 32305 All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due…
   • § 32306 Any notice required by this section shall be served in the same manner as prescribed for service of notice by Section 32271.
6. ARTICLE 5. Jeopardy Determinations §§ 32311–32313 · 3 sections

   • § 32311 If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax due,…
   • § 32312 The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 of this chapter, with the…
   • § 32313 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…