CHAPTER 3. Determinations [46151. - 46357.]

Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6.

§§ 46151–46357 · 36 sections

1. ARTICLE 1. Returns and Payments §§ 46151–46159 · 12 sections

   • § 46151 (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly…
   • § 46152 The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151…
   • § 46153 (a) Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or…
   • § 46153.5 (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…
   • § 46154 (a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made…
   • § 46154.1 If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall…
   • § 46154.5 (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…
   • § 46156 (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…
   • § 46157 (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…
   • § 46157.5 (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…
   • § 46158 (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,…
   • § 46159 (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…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 46160–46163 · 4 sections

   • § 46160 (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…
   • § 46161 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…
   • § 46162 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 46163 (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 §§ 46201–46205 · 5 sections

   • § 46201 (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute and determine the amount…
   • § 46202 The department shall give to the feepayer written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
   • § 46203 Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency…
   • § 46204 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…
   • § 46205 If before the expiration of the time prescribed in Section 46203 for serving a notice of deficiency determination the feepayer has consented in writing to…
4. ARTICLE 3. Determinations If No Return Made §§ 46251–46255 · 5 sections

   • § 46251 If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall be made for the period or periods…
   • § 46252 In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
   • § 46253 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 46254 If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent…
   • § 46255 Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
5. ARTICLE 4. Jeopardy Determinations §§ 46301–46303 · 3 sections

   • § 46301 If the board believes that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due,…
   • § 46302 The feepayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 5 (commencing with Section…
   • § 46303 (a) 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…
6. ARTICLE 5. Redeterminations §§ 46351–46357 · 7 sections

   • § 46351 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), or any…
   • § 46352 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…
   • § 46353 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…
   • § 46354 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…
   • § 46355 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.
   • § 46356 All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) are due and payable…
   • § 46357 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 46202.