CHAPTER 5. Determinations [38401. - 38455.]

Chapter 5 added by Stats. 1976, Ch. 176.

§§ 38401–38455 · 39 sections

1. ARTICLE 1. Returns and Payments §§ 38401–38405.5 · 6 sections

   • § 38401 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 in which…
   • § 38402 On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form…
   • § 38403 The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board.
   • § 38404 The department, 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…
   • § 38405 (a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the…
   • § 38405.5 (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 2. Deficiency Determinations §§ 38411–38419 · 9 sections

   • § 38411 If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, it may compute and…
   • § 38412 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in…
   • § 38413 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
   • § 38414 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…
   • § 38415 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,…
   • § 38416 The department shall give to the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
   • § 38417 Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency…
   • § 38418 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…
   • § 38419 If before the expiration of the time prescribed in Section 38417 for serving a notice of deficiency determination the taxpayer has consented in writing to the…
3. ARTICLE 3. Determinations if No Return Made §§ 38421–38425 · 5 sections

   • § 38421 If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person and the immediate harvest…
   • § 38422 In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
   • § 38423 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in…
   • § 38424 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 percent of the amount…
   • § 38425 Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
4. ARTICLE 4. Jeopardy Determinations §§ 38431–38435 · 5 sections

   • § 38431 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 will be…
   • § 38432 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,…
   • § 38433 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,…
   • § 38434 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
   • § 38435 In accordance with those rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
5. ARTICLE 5. Redeterminations §§ 38441–38447 · 7 sections

   • § 38441 Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a redetermination…
   • § 38442 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…
   • § 38443 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…
   • § 38444 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…
   • § 38445 The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
   • § 38446 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…
   • § 38447 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
6. ARTICLE 6. Interest and Penalties §§ 38451–38455 · 7 sections

   • § 38451 (a) Subject to subdivision (c), a 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…
   • § 38451.5 (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…
   • § 38452 (a) 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…
   • § 38453 (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…
   • § 38454 (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,…
   • § 38454.5 (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…
   • § 38455 (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…