ARTICLE 1. Reports and Payments [45151. - 45158.]

Article 1 added by Stats. 1987, Ch. 1319, Sec. 6.

§§ 45151–45158 · 10 sections

• § 45151 (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar…
• § 45152 (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…
• § 45152.5 (a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
• § 45153 (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board…
• § 45153.5 (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…
• § 45155 (a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the…
• § 45156 (a) If the department finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of…
• § 45156.5 (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 fees is due in whole or…
• § 45157 (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,…
• § 45158 (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under…