ARTICLE 1. Returns and Payments

Article 1 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55040–55046.5 · 11 sections

• § 55040 A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be…
• § 55041 (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…
• § 55041.1 The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws…
• § 55041.5 (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…
• § 55042 (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), within the time required shall…
• § 55042.5 (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…
• § 55044 (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…
• § 55045 (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,…
• § 55045.1 (a) Under regulations prescribed by the board, if: (1) A tax or fee liability under this part was understated by a failure to file a return required to be…
• § 55046 (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…
• § 55046.5 (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…