CHAPTER 3. Determinations [45151. - 45353.]
Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6.
§§ 45151–45353 · 27 sections
ARTICLE 1. Reports and Payments §§ 45151–45158 · 10 sections
- § 45151 (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar…
- § 45152 (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 return or paying…
- § 45152.5 (a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 45153 (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board…
- § 45153.5 (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…
- § 45155 (a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the…
- § 45156 (a) If the department finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of…
- § 45156.5 (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…
- § 45157 (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 45158 (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 45160–45163 · 4 sections
- § 45160 (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 45161 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…
- § 45162 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 45163 (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…
ARTICLE 2. Deficiency Determinations §§ 45201–45203 · 3 sections
- § 45201 (a) If the department is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has…
- § 45202 Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of…
- § 45203 If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to…
ARTICLE 3. Redeterminations §§ 45301–45307 · 7 sections
- § 45301 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a…
- § 45302 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…
- § 45303 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…
- § 45304 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…
- § 45305 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.
- § 45306 All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not…
- § 45307 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201.
ARTICLE 4. Jeopardy Determinations §§ 45351–45353 · 3 sections
- § 45351 If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount…
- § 45352 The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section…
- § 45353 In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative…