CHAPTER 3. Determinations [43152. - 43352.]

Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43152–43352 · 38 sections

1. ARTICLE 1. Returns and Payments §§ 43152–43160 · 19 sections

   • § 43152 (a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to…
   • § 43152.6 (a) (1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered…
   • § 43152.7 (a) (1) The generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered…
   • § 43152.8 The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following: (a) The issuance of a…
   • § 43152.9 (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on…
   • § 43152.13 (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on…
   • § 43152.14 The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or…
   • § 43154 (a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or…
   • § 43154.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend…
   • § 43155 (a) Any person who fails to pay any tax, installment, or prepayment, except amounts of determinations made by the California Department of Tax and Fee…
   • § 43155.01 (a) (1) A person who fails to pay any generation and handling fee or installment required pursuant to Section 43152.7, except amounts of determinations made by…
   • § 43155.5 (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…
   • § 43157 (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is…
   • § 43158 (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and…
   • § 43158.5 (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 fees is due in whole or…
   • § 43159 (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,…
   • § 43159.1 (a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A tax liability under…
   • § 43159.2 (a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A fee liability…
   • § 43160 Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 43170–43173 · 4 sections

   • § 43170 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the California…
   • § 43171 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…
   • § 43172 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 43173 (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 §§ 43201–43204 · 5 sections

   • § 43201 (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of tax paid to the state by any…
   • § 43201.01 (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of fee paid to the state by any…
   • § 43202 (a) Except in the case of fraud or intent to evade this part or authorized rules and regulations as set forth in subdivision (c) of Section 43201, willful or…
   • § 43203 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…
   • § 43204 If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to…
4. ARTICLE 4. Redeterminations §§ 43301–43307 · 7 sections

   • § 43301 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 43201), or any person directly interested, may petition for a…
   • § 43302 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…
   • § 43303 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…
   • § 43304 The California Department of Tax and Fee Administration may decrease or increase the amount of the determination before it becomes final, but the amount may be…
   • § 43305 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.
   • § 43306 All amounts determined to be due by the board under Article 2 (commencing with Section 43201) are due and payable at the time they become final, and, if not…
   • § 43307 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201 or 43201.01.
5. ARTICLE 5. Jeopardy Determinations §§ 43350–43352 · 3 sections

   • § 43350 If the California Department of Tax and Fee Administration believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon…
   • § 43351 The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section…
   • § 43352 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…