CHAPTER 3. Determinations [50109. - 50120.3.]

Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6.

§§ 50109–50120.3 · 28 sections

1. ARTICLE 1. Reports and Payments §§ 50109–50112.6 · 11 sections

   • § 50109 The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar…
   • § 50110 The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section…
   • § 50111 (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to…
   • § 50111.5 (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…
   • § 50112 (a) Any feepayer 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…
   • § 50112.1 (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…
   • § 50112.2 (a) If the department finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s…
   • § 50112.3 (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of…
   • § 50112.4 (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…
   • § 50112.5 (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,…
   • § 50112.6 (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 §§ 50112.7–50112.10 · 4 sections

   • § 50112.7 (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…
   • § 50112.8 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…
   • § 50112.9 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 50112.10 (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 §§ 50113–50113.2 · 3 sections

   • § 50113 (a) If the department is dissatisfied with the report filed or the amount of fee paid to the department under this part by any fee payer, or if no report has…
   • § 50113.1 Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every…
   • § 50113.2 If, before the expiration of the time prescribed in Section 50113.1 for serving a notice of deficiency determination, the fee payer has consented in writing to…
4. ARTICLE 3. Redeterminations §§ 50114–50120 · 7 sections

   • § 50114 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a…
   • § 50115 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…
   • § 50116 If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if…
   • § 50117 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…
   • § 50118 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order…
   • § 50119 All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not…
   • § 50120 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 50113.
5. ARTICLE 4. Jeopardy Determinations §§ 50120.1–50120.3 · 3 sections

   • § 50120.1 If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee…
   • § 50120.2 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…
   • § 50120.3 (a) In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an…