Chapter 4. Assessment and Effect of Tax
Article 1. Tax Returns and Initial Payments
- Ca. Rev. and Tax. Code § 12301 Taxes Due and and Payable
- Ca. Rev. and Tax. Code § 12302 Tax Return
- Ca. Rev. and Tax. Code § 12303 Signature On Tax Return
- Ca. Rev. and Tax. Code § 12304 Blank Forms of Returns
- Ca. Rev. and Tax. Code § 12305 Delivery of Return With Remittance
- Ca. Rev. and Tax. Code § 12306 Extension
- Ca. Rev. and Tax. Code § 12307 Payment of Interest If Extension Granted
Article 3. Deficiency Assessments
- Ca. Rev. and Tax. Code § 12421 Determination of Correct Amount of Tax
- Ca. Rev. and Tax. Code § 12422 Deficiency Assessment
- Ca. Rev. and Tax. Code § 12423 Failure to File Return; Estimate
- Ca. Rev. and Tax. Code § 12424 Deficiency Assessment On Basis of Proposal
- Ca. Rev. and Tax. Code § 12425 One Or More Deficiency Assessments
- Ca. Rev. and Tax. Code § 12426 Offset
- Ca. Rev. and Tax. Code § 12427 Notice of Deficiency Assessment
- Ca. Rev. and Tax. Code § 12428 Petition For Redetermination
- Ca. Rev. and Tax. Code § 12429 Hearing
- Ca. Rev. and Tax. Code § 12430 Decrease Or Increase of Amount of Deficiency Assessment
- Ca. Rev. and Tax. Code § 12431 Finality of Order Or Decision
- Ca. Rev. and Tax. Code § 12432 Time Periods For Notice
- Ca. Rev. and Tax. Code § 12433 Consent to Giving of Notice After Expiration of Prescribed Time
- Ca. Rev. and Tax. Code § 12434 Notice Given By Mail
- Ca. Rev. and Tax. Code § 12435 Transmittal of Notice of Deficiency Assessment to Commissioner and Controller; Record of Assessments and Payments
Article 4. Effect of Tax
- Ca. Rev. and Tax. Code § 12491 Lien On Property and Franchises; Effect of Judgment Against Insurer
- Ca. Rev. and Tax. Code § 12492 Attachment of Lien
- Ca. Rev. and Tax. Code § 12493 Effect of Execution
- Ca. Rev. and Tax. Code § 12494 Satisfaction of Judgment Or Removal of Lien
- Ca. Rev. and Tax. Code § 12495 Discharge