Chapter 5. Determinations

Article 1. Returns and Payments

• Ca. Rev. and Tax. Code § 6451 Taxes Due and Payable
• Ca. Rev. and Tax. Code § 6452 Return
• Ca. Rev. and Tax. Code § 6452.1 Reporting Qualified Use Tax
• Ca. Rev. and Tax. Code § 6452.2 Qualified Use Tax Due and Payable
• Ca. Rev. and Tax. Code § 6453 Content of Return
• Ca. Rev. and Tax. Code § 6454 Delivery of Return
• Ca. Rev. and Tax. Code § 6455 Returns and Payment For Quarterly Periods Other Than Calendar Quarters
• Ca. Rev. and Tax. Code § 6456 Innocent Spouse
• Ca. Rev. and Tax. Code § 6457 Applicability of Section 6453
• Ca. Rev. and Tax. Code § 6459 Extensions

Article 1.1. Prepayment

• Ca. Rev. and Tax. Code § 6470 Applicability of Article
• Ca. Rev. and Tax. Code § 6471 Prepayments
• Ca. Rev. and Tax. Code § 6471.4 Person Required to Make Prepayment Pursuant to Article 1.5
• Ca. Rev. and Tax. Code § 6472 Prepayment Accompanied By Report
• Ca. Rev. and Tax. Code § 6473 Credit
• Ca. Rev. and Tax. Code § 6474 Determination of Person's Estimated Measure of Tax Liability
• Ca. Rev. and Tax. Code § 6476 Penalty For Failure to Make Prepayment Pursuant to Section 6471
• Ca. Rev. and Tax. Code § 6477 Penalty For Failure to Make Prepayment Pursuant to Section 6471 Or Section 6471.5
• Ca. Rev. and Tax. Code § 6478 Penalty If Failure to Make Prepayment Is Due to Negligence Or Intentional Disregard
• Ca. Rev. and Tax. Code § 6479 Notification By Board

Article 1.2. Payment By Electronic Funds Transfer

• Ca. Rev. and Tax. Code § 6479.3 Payment By Electronic Funds Transfer
• Ca. Rev. and Tax. Code § 6479.31 Return Filed Using Electronic Media
• Ca. Rev. and Tax. Code § 6479.4 Relief From Penalty
• Ca. Rev. and Tax. Code § 6479.5 Definitions

Article 1.5. Prepayment of Sales Tax On Motor Vehicle Fuel Distributions

• Ca. Rev. and Tax. Code § 6480 Definitions; Aircraft Jet Fuel Subject to Prepayment
• Ca. Rev. and Tax. Code § 6480.1 Collection of Prepayment of Retail Sales Tax
• Ca. Rev. and Tax. Code § 6480.2 List of Purchasers
• Ca. Rev. and Tax. Code § 6480.3 Filing of Prepayment Form Together With Remittance
• Ca. Rev. and Tax. Code § 6480.4 Penalty For Failure to Make Timely Remittance
• Ca. Rev. and Tax. Code § 6480.5 [Repealed]
• Ca. Rev. and Tax. Code § 6480.6 Refunds
• Ca. Rev. and Tax. Code § 6480.7 Security
• Ca. Rev. and Tax. Code § 6480.8 [Repealed]
• Ca. Rev. and Tax. Code § 6480.9 Certificate

Article 1.6. [Repealed] Prepayment of Sales Tax On Fuel

• Ca. Rev. and Tax. Code § 6480.10 through 6480.23 [Repealed]

Article 2. Deficiency Determinations

• Ca. Rev. and Tax. Code § 6481 Deficiency Determinations
• Ca. Rev. and Tax. Code § 6482 Interest
• Ca. Rev. and Tax. Code § 6483 Interest On Underpayments and Overpayments
• Ca. Rev. and Tax. Code § 6484 Deficiency Due to Negligence Or Intentional Disregard
• Ca. Rev. and Tax. Code § 6485 Deficiency Due to Fraud Or Intent to Evade
• Ca. Rev. and Tax. Code § 6485.1 Registering Vehicle, Vessel, Or Aircraft Outside of State For Purpose of Evading Taxes
• Ca. Rev. and Tax. Code § 6486 Notice of Determination
• Ca. Rev. and Tax. Code § 6487 Mailing of Notice of Determination
• Ca. Rev. and Tax. Code § 6487.05 Mailing of Deficiency Determination to Qualified Retailer
• Ca. Rev. and Tax. Code § 6487.06 Mailing of Deficiency Determination to Qualifying Purchaser
• Ca. Rev. and Tax. Code § 6487.07 Deficiency Determination For Qualifying Retailer
• Ca. Rev. and Tax. Code § 6487.1 Deficiency Arising During Lifetime of Decedent
• Ca. Rev. and Tax. Code § 6487.2 General Partner
• Ca. Rev. and Tax. Code § 6487.3 Mailing Notice of Deficiency With Respect to Qualified Use Tax
• Ca. Rev. and Tax. Code § 6488 Extension

Article 3. Determinations If No Return Made

• Ca. Rev. and Tax. Code § 6511 Estimate
• Ca. Rev. and Tax. Code § 6512 Offset
• Ca. Rev. and Tax. Code § 6513 Interest
• Ca. Rev. and Tax. Code § 6514 Penalty For Failure to File Return Due to Fraud Or Intent to Evade
• Ca. Rev. and Tax. Code § 6514.1 Penalty Failure Registering Vehicle, Vessel, Or Aircraft Outside of State For Purpose of Evasion
• Ca. Rev. and Tax. Code § 6515 Notice

Article 4. Jeopardy Determinations

• Ca. Rev. and Tax. Code § 6536 Jeopardy Determination
• Ca. Rev. and Tax. Code § 6537 Delinquency Penalty and Interest
• Ca. Rev. and Tax. Code § 6538 Petition For Redetermination
• Ca. Rev. and Tax. Code § 6538.5 Administrative Hearing
• Ca. Rev. and Tax. Code § 6539 Notice

Article 5. Redeterminations

• Ca. Rev. and Tax. Code § 6561 Petition For Redetermination
• Ca. Rev. and Tax. Code § 6561.5 Grounds; Amendment of Petition
• Ca. Rev. and Tax. Code § 6562 Reconsideration; Hearing
• Ca. Rev. and Tax. Code § 6563 Amount of Determination Decreased Or Increased
• Ca. Rev. and Tax. Code § 6564 Finality of Order Or Decision
• Ca. Rev. and Tax. Code § 6565 Payment; Penalty
• Ca. Rev. and Tax. Code § 6566 Service of Notice

Article 6. Interest and Penalties

• Ca. Rev. and Tax. Code § 6591 Penalties
• Ca. Rev. and Tax. Code § 6591.5 Rate of Interest
• Ca. Rev. and Tax. Code § 6591.6 Modified Adjusted Daily Rate
• Ca. Rev. and Tax. Code § 6592 Relief From Penalties
• Ca. Rev. and Tax. Code § 6592.5 Payment of Prepayment and Interest
• Ca. Rev. and Tax. Code § 6593 Failure to Make Timely Return Or Payment Due to Disaster
• Ca. Rev. and Tax. Code § 6593.5 Interest Relief
• Ca. Rev. and Tax. Code § 6594 Prohibited Assessment of Interest Or Penalties
• Ca. Rev. and Tax. Code § 6596 Reliance On Written Advice From Board
• Ca. Rev. and Tax. Code § 6597 Failure to Timely Remit Sales Tax Reimbursement Or Use Tax