CHAPTER 6. Determinations and Payments [60201. - 60366.]

Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60201–60366 · 63 sections

1. ARTICLE 1. Returns and Payments §§ 60201–60212 · 21 sections

   • § 60201 Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media…
   • § 60201.1 Each person subject to the tax imposed under Section 60050.1, on or before September 30, 1995, shall prepare and file with the board, on forms prescribed by…
   • § 60201.2 A supplier who sells taxable diesel fuel shall collect from the purchaser the diesel fuel tax imposed under Section 60050. At the election of the purchaser,…
   • § 60201.3 (a) A supplier is relieved from liability for diesel fuel tax insofar as the sales of the diesel fuel are represented by accounts which have been found…
   • § 60201.4 On or before January 1, 2018, each person subject to the storage tax imposed under Section 60050.2 shall prepare and file with the board, in a form prescribed…
   • § 60202 (a) Each interstate user shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
   • § 60204 (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to,…
   • § 60204.5 (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but…
   • § 60204.6 Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic…
   • § 60205 Each exempt bus operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
   • § 60205.5 (a) Each government entity shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
   • § 60206 Each qualified highway vehicle operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be…
   • § 60207 (a) Any person who fails to pay the amount of tax shown to be due by that person’s return on or before the last day of the month following the reporting period…
   • § 60207.5 (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…
   • § 60208 (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 report or return…
   • § 60208.5 (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…
   • § 60209 (a) If the department finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the…
   • § 60210 (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,…
   • § 60210.5 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
   • § 60211 (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…
   • § 60212 (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 tax is due in whole or…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 60250–60253 · 4 sections

   • § 60250 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
   • § 60251 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…
   • § 60252 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 60253 (a) Any return, report, 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. Determination If No Return Made §§ 60301–60304 · 4 sections

   • § 60301 If any person fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the diesel fuel removals,…
   • § 60302 Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
   • § 60303 If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in…
   • § 60304 Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty.…
4. ARTICLE 3. Deficiency Determinations §§ 60310–60317 · 8 sections

   • § 60310 If the board is not satisfied with the return made by any person, it may make a deficiency determination of the tax required to be paid by the person based…
   • § 60311 The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
   • § 60312 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
   • § 60313 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount…
   • § 60314 All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
   • § 60315 Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency…
   • § 60316 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…
   • § 60317 If before the expiration of the time prescribed in Section 60315 for serving a notice of deficiency determination the taxpayer has consented in writing to…
5. ARTICLE 4. Jeopardy Determinations and Weekly Payments §§ 60330–60340 · 11 sections

   • § 60330 If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of…
   • § 60331 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of…
   • § 60332 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 60350).…
   • § 60333 (a) In accordance with rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
   • § 60334 If the board deems it necessary in order to ensure payment to the state of the amount of taxes due from any supplier under this part, it may require the…
   • § 60335 A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with Section…
   • § 60336 Whenever any supplier who is required to pay tax in weekly installments as provided by Section 60334 fails to make a weekly return or to pay the full amount in…
   • § 60337 If a supplier fails to make a weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the…
   • § 60338 If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s weekly return on the Tuesday when required to be paid, a penalty…
   • § 60339 All jeopardy determinations including those made under Section 60337, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or…
   • § 60340 Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.
6. ARTICLE 5. Redeterminations §§ 60350–60356 · 7 sections

   • § 60350 Any person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310) may…
   • § 60351 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…
   • § 60352 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his or…
   • § 60353 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…
   • § 60354 The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the person as prescribed by…
   • § 60355 All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty…
   • § 60356 In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
7. ARTICLE 6. Payment by Unlicensed Persons §§ 60360–60366 · 8 sections

   • § 60360 If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a…
   • § 60361 (a) The board shall forthwith ascertain as best it may the amount of the diesel fuel removed, entered, sold, delivered, or used and shall determine immediately…
   • § 60361.5 (a) Except in the case of a qualified highway vehicle operator, the backup tax imposed under Section 60058 and any applicable penalties and interest shall be…
   • § 60362 The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for…
   • § 60363 At the request of the board, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and…
   • § 60364 In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in…
   • § 60365 The foregoing remedies of the state are cumulative.
   • § 60366 No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.