CHAPTER 5. Determinations and Payments [7651. - 7732.]
Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12.
§§ 7651–7732 · 69 sections
ARTICLE 1. Returns, Reports, and Payments §§ 7651–7658.5 · 17 sections
- § 7651 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…
- § 7652.5 (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,…
- § 7652.7 (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…
- § 7652.8 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…
- § 7653 (a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall prepare and file with the board, on forms prescribed by…
- § 7653.1 On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 shall prepare and file with the board, in a form prescribed…
- § 7653.2 On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 shall prepare and file with the board, in a form prescribed…
- § 7655 (a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before the last day of the month following the monthly period to…
- § 7655.5 (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…
- § 7656 (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…
- § 7656.5 (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…
- § 7657 (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…
- § 7657.1 (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,…
- § 7657.5 (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…
- § 7658 (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…
- § 7658.1 (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…
- § 7658.5 Every payment on a delinquent tax shall be applied as follows: (a) First, to any interest due on the tax. (b) Second, to any penalty imposed by this part. (c)…
ARTICLE 2. Prepayments §§ 7659–7659.8 · 9 sections
- § 7659 The provisions of this article apply to suppliers required to file a supplier’s return pursuant to Section 7651.
- § 7659.1 Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per…
- § 7659.2 Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1,…
- § 7659.3 The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the prepayment was made…
- § 7659.4 In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax…
- § 7659.5 Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last day of the…
- § 7659.6 Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly…
- § 7659.7 (a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized rules and…
- § 7659.8 Notification by the board, provided for in Section 7659.1, may be served personally or by mail in the manner prescribed in Section 7671 for service of notice…
ARTICLE 2.5. Payment by Electronic Funds Transfer §§ 7659.9–7659.93 · 4 sections
- § 7659.9 (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…
- § 7659.91 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…
- § 7659.92 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 7659.93 (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…
ARTICLE 3. Determination if No Return Made §§ 7660–7663 · 4 sections
- § 7660 If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle fuel…
- § 7661 All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
- § 7662 If the neglect or refusal of a supplier 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…
- § 7663 Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be…
ARTICLE 4. Deficiency Determinations §§ 7670–7676 · 8 sections
- § 7670 If the board is not satisfied with the return made by any supplier, it may make a deficiency determination of the tax required to be paid by the supplier based…
- § 7671 The department shall give the supplier written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
- § 7672 If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized rules and…
- § 7673 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…
- § 7674 All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
- § 7675 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…
- § 7675.1 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…
- § 7676 If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer has consented in writing to…
ARTICLE 5. Jeopardy Determinations and Weekly Payments §§ 7698–7707 · 11 sections
- § 7698 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…
- § 7699 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier of notice of…
- § 7700 The supplier against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 6 (commencing with Section 7710).…
- § 7700.5 In accordance with these rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
- § 7701 If the board deems the procedure necessary in order to insure payment to the state of the amount of taxes due from any supplier under this part, it may require…
- § 7702 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…
- § 7703 Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 fails to make a weekly return or to pay the full amount in…
- § 7704 If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed…
- § 7705 If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return on the Tuesday when required to be paid, a penalty of 5…
- § 7706 All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or…
- § 7707 Any notice required by this article shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.
ARTICLE 6. Redeterminations §§ 7710–7716 · 9 sections
- § 7710 Any supplier against whom a determination is made by the board under Article 3 (commencing with Section 7660) and Article 4 (commencing with Section 7670) may…
- § 7710.5 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…
- § 7711 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the supplier has so requested in his…
- § 7711.5 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…
- § 7712 The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the supplier as prescribed…
- § 7713 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…
- § 7714 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
- § 7715 All payments received by the board from suppliers under this part shall be deposited by the board for the Controller in the State Treasury and appropriate…
- § 7716 The board shall notify the Controller of any and all determinations made pursuant to this chapter as well as the amounts self-determined under this part, and…
ARTICLE 7. Payments by Unlicensed Persons §§ 7726–7732 · 7 sections
- § 7726 (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable…
- § 7727 (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith…
- § 7728 The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the…
- § 7729 At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and…
- § 7730 In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence that the…
- § 7731 The foregoing remedies of the state are cumulative.
- § 7732 No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this…