ARTICLE 1. Returns and Payments
Article 1 added by Stats. 1955, Ch. 1842.
§§ 32251–32258 · 11 sections
- § 32251 The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month. Each taxpayer, on or before the…
- § 32251.5 The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the amount of taxes for…
- § 32252 (a) Any taxpayer who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations…
- § 32252.5 (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…
- § 32253 (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 paying any tax.…
- § 32253.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the board may extend the time, for a period not to exceed three…
- § 32255 (a) If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and…
- § 32256 (a) If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary…
- § 32256.5 (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…
- § 32257 (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,…
- § 32258 (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…