CHAPTER 4. Determinations [8751. - 8880.]

Chapter 4 added by Stats. 1941, Ch. 38.

§§ 8751–8880 · 44 sections

1. ARTICLE 1. Returns and Payments §§ 8751–8755 · 7 sections

   • § 8751 The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which…
   • § 8751.5 If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount…
   • § 8752 (a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except as…
   • § 8753 The user shall accompany each return with a remittance payable to the board for the amount of tax due.
   • § 8754 (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 tax…
   • § 8754.5 (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…
   • § 8755 The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administration of this part, may require…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 8760–8763 · 4 sections

   • § 8760 (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…
   • § 8761 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…
   • § 8762 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 8763 (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 §§ 8776–8783 · 9 sections

   • § 8776 If the board is dissatisfied with the return filed, it may compute and determine the amount to be paid upon the basis of any information available to it. One…
   • § 8777 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 8778 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest…
   • § 8779 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and…
   • § 8780 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted…
   • § 8781 The department shall give the user written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
   • § 8782 Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a deficiency determination shall be served within three…
   • § 8782.1 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…
   • § 8783 If before the expiration of the time prescribed in Section 8782 for serving a notice of deficiency determination the taxpayer has consented in writing to the…
4. ARTICLE 3. Determinations if No Return Made §§ 8801–8805 · 5 sections

   • § 8801 If any user fails to make a return, the board shall make an estimate of the amount of fuel used by the user which is subject to the tax. The estimate shall be…
   • § 8802 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and…
   • § 8803 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 8804 If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user,…
   • § 8805 Promptly after making its determination the department shall give to the user written notice of its estimate and determination, the notice to be served in the…
5. ARTICLE 4. Jeopardy Determinations §§ 8826–8829 · 5 sections

   • § 8826 If the board believes that the collection of any amount of excise tax imposed under this part will be jeopardized by delay, it shall thereupon make a…
   • § 8827 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the user of notice of the…
   • § 8828 The user against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,…
   • § 8828.5 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…
   • § 8829 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 §§ 8851–8855 · 7 sections

   • § 8851 Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a…
   • § 8851.5 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…
   • § 8852 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in his…
   • § 8852.5 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…
   • § 8853 The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.
   • § 8854 All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and…
   • § 8855 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
7. ARTICLE 6. Interest and Penalties §§ 8876–8880 · 7 sections

   • § 8876 (a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commencing with Section 8776) or Article 3 (commencing with…
   • § 8876.5 (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…
   • § 8877 (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…
   • § 8878 (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…
   • § 8878.5 (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 tax is due in whole or…
   • § 8879 (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,…
   • § 8880 (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…