CHAPTER 3. Determinations [55040. - 55103.]

Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55040–55103 · 29 sections

1. ARTICLE 1. Returns and Payments §§ 55040–55046.5 · 11 sections

   • § 55040 A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be…
   • § 55041 (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 return or paying any…
   • § 55041.1 The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws…
   • § 55041.5 (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…
   • § 55042 (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), within the time required shall…
   • § 55042.5 (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…
   • § 55044 (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…
   • § 55045 (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,…
   • § 55045.1 (a) Under regulations prescribed by the board, if: (1) A tax or fee liability under this part was understated by a failure to file a return required to be…
   • § 55046 (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…
   • § 55046.5 (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…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 55050–55053 · 4 sections

   • § 55050 (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…
   • § 55051 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…
   • § 55052 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 55053 (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 §§ 55061–55064 · 4 sections

   • § 55061 (a) If the department is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no return has been filed or no…
   • § 55062 Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an…
   • § 55063 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…
   • § 55064 If before the expiration of the time prescribed in Section 55062 for serving a notice of deficiency determination the feepayer has consented in writing to…
4. ARTICLE 3. Redeterminations §§ 55081–55087 · 7 sections

   • § 55081 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition for a…
   • § 55082 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…
   • § 55083 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…
   • § 55084 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…
   • § 55085 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.
   • § 55086 All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not…
   • § 55087 Any notice required by this article shall be served in the same manner as prescribed for service of notice by subdivision (d) of Section 55061.
5. ARTICLE 4. Jeopardy Determinations §§ 55101–55103 · 3 sections

   • § 55101 If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of the amount of the…
   • § 55102 The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section…
   • § 55103 In accordance with any rules and regulations that the board may prescribe, the person against whom a jeopardy determination is made may apply for an…