Article 2. Interest and Penalties

Index

• Ca. Rev. and Tax. Code § 12631 Penalty For Failure to Pay Tax
• Ca. Rev. and Tax. Code § 12631.5 Interest
• Ca. Rev. and Tax. Code § 12632 Penalty For Failure to Pay Deficiency Assessment
• Ca. Rev. and Tax. Code § 12633 Penalty If Deficiency Assessment Made On Basis of Proposal Submitted By Commissioner
• Ca. Rev. and Tax. Code § 12634 Penalty If Deficiency Assessment Made On Basis of Proposal Submitted By Commissioner and Deficiency Due to Negligence Or Intentional Disregard
• Ca. Rev. and Tax. Code § 12635 Penalty If Deficiency Due to Fraud
• Ca. Rev. and Tax. Code § 12636 Relief From Penalty If Failure to Make Timely Return Or Payment Due to Reasonable Cause
• Ca. Rev. and Tax. Code § 12636.5 Application of Payment On Delinquent Annual Tax
• Ca. Rev. and Tax. Code § 12637 Failure to Make Timely Return Or Payment Due to Disaster