Chapter 5. Determinations and Payments

Article 1. Returns, Reports, and Payments

• Ca. Rev. and Tax. Code § 7651 Return By Supplier
• Ca. Rev. and Tax. Code § 7652 [Repealed]
• Ca. Rev. and Tax. Code § 7652.5 Report By Terminal Operator
• Ca. Rev. and Tax. Code § 7652.7 Report By Pipeline Operator and Vessel Operator
• Ca. Rev. and Tax. Code § 7652.8 Report By Train Operator
• Ca. Rev. and Tax. Code § 7653 Return By Person Subject to Tax; Report By Distributor
• Ca. Rev. and Tax. Code § 7653.1 Return By Person Subject to Storage Tax
• Ca. Rev. and Tax. Code § 7653.2 Fuel Storage Tax Return
• Ca. Rev. and Tax. Code § 7654 [Repealed]
• Ca. Rev. and Tax. Code § 7655 Failure to Pay Tax; Failure to File Return By Supplier; Penalties
• Ca. Rev. and Tax. Code § 7655.5 Interest
• Ca. Rev. and Tax. Code § 7656 Extension
• Ca. Rev. and Tax. Code § 7657 Penalty Relief
• Ca. Rev. and Tax. Code § 7657.1 Failure to Make Timely Return Or Payment Due to Reliance On Advice From Board
• Ca. Rev. and Tax. Code § 7657.5 Liability of Spouses
• Ca. Rev. and Tax. Code § 7658 Failure to Make Timely Return Or Payment Due to Disaster
• Ca. Rev. and Tax. Code § 7658.1 Failure to Pay Tax Due to Error Or Delay By Board Employee
• Ca. Rev. and Tax. Code § 7658.5 Application of Payment On Delinquent Tax

Article 2. Prepayments

• Ca. Rev. and Tax. Code § 7659 Applicability
• Ca. Rev. and Tax. Code § 7659.1 Prepayment
• Ca. Rev. and Tax. Code § 7659.2 Prepayment Accompanied By Report
• Ca. Rev. and Tax. Code § 7659.3 Credit
• Ca. Rev. and Tax. Code § 7659.4 Determination of Estimated Tax Liability
• Ca. Rev. and Tax. Code § 7659.5 Failure to Make Timely Prepayment; Penalty
• Ca. Rev. and Tax. Code § 7659.6 Failure to Make Prepayment and Filing of Timely Return and Payment; Penalty
• Ca. Rev. and Tax. Code § 7659.7 Failure to Make Prepayment Due to Negligence Or Intentional Disregard of Statutes and Rules and Regulations
• Ca. Rev. and Tax. Code § 7659.8 Notice

Article 2.5. Payment By Electronic Funds Transfer

• Ca. Rev. and Tax. Code § 7659.9 Payment By Electronic Funds Transfer
• Ca. Rev. and Tax. Code § 7659.91 Penalty Relief
• Ca. Rev. and Tax. Code § 7659.92 Definitions
• Ca. Rev. and Tax. Code § 7659.93 Filing and Authentication

Article 3. Determination If No Return Made

• Ca. Rev. and Tax. Code § 7660 Estimate If No Return Filed By Supplier
• Ca. Rev. and Tax. Code § 7661 Interest
• Ca. Rev. and Tax. Code § 7662 Fraud Or Intent to Evade Tax; Penalty
• Ca. Rev. and Tax. Code § 7663 Notice

Article 4. Deficiency Determinations

• Ca. Rev. and Tax. Code § 7670 Deficiency Determination If Supplier's Return Is Not Satisfactory
• Ca. Rev. and Tax. Code § 7671 Notice
• Ca. Rev. and Tax. Code § 7672 Neglect Or Intentional Disregard of Statutes Or Rules and Regulations; Penalty
• Ca. Rev. and Tax. Code § 7673 Fraud Or Intent to Evade Tax; Penalty
• Ca. Rev. and Tax. Code § 7674 Interest
• Ca. Rev. and Tax. Code § 7675 Time Requirements For Notice of Deficiency Determination
• Ca. Rev. and Tax. Code § 7675.1 Notice If Deficiency Arising During Lifetime of Decedent
• Ca. Rev. and Tax. Code § 7676 Taxpayer's Consent Regarding Notice

Article 5. Jeopardy Determinations and Weekly Payments

• Ca. Rev. and Tax. Code § 7698 Collection Jeopardized By Delay; Amount Immediately Due and Payable
• Ca. Rev. and Tax. Code § 7699 Finality of Determination
• Ca. Rev. and Tax. Code § 7700 Petition For Redetermination
• Ca. Rev. and Tax. Code § 7700.5 Purposes For Administrative Hearing
• Ca. Rev. and Tax. Code § 7701 Supplier's Returns and Payments of Taxes On Weekly Basis
• Ca. Rev. and Tax. Code § 7702 No Relief From Filing Verified Monthly Return
• Ca. Rev. and Tax. Code § 7703 Revocation of License For Failure to Make Weekly Return Or Payment
• Ca. Rev. and Tax. Code § 7704 Installment Immediately Due and Payable If Failure to Make Supplier's Weekly Return Or Payment
• Ca. Rev. and Tax. Code § 7705 Penalty For Supplier's Failure to Pay Weekly Installment
• Ca. Rev. and Tax. Code § 7706 Interest On Jeopardy Determination
• Ca. Rev. and Tax. Code § 7707 Notice

Article 6. Redeterminations

• Ca. Rev. and Tax. Code § 7710 Petition For Redetermination
• Ca. Rev. and Tax. Code § 7710.5 Requirements For Petition For Redetermination; Amendment
• Ca. Rev. and Tax. Code § 7711 Oral Hearing; Notice
• Ca. Rev. and Tax. Code § 7711.5 Decrease Or Increase In Amount of Determination
• Ca. Rev. and Tax. Code § 7712 Finality of Order Or Decision
• Ca. Rev. and Tax. Code § 7713 Payments
• Ca. Rev. and Tax. Code § 7714 Offsets
• Ca. Rev. and Tax. Code § 7715 Deposit of Payments
• Ca. Rev. and Tax. Code § 7716 Notification of Controller

Article 7. Payments By Unlicensed Distributors

• Ca. Rev. and Tax. Code § 7726 Tax Immediately Due and Payable
• Ca. Rev. and Tax. Code § 7727 Backup Tax Immediately Due and Payable; Penalty
• Ca. Rev. and Tax. Code § 7728 Filing of Copy of Jeopardy Determination With Controller
• Ca. Rev. and Tax. Code § 7729 Prosecution
• Ca. Rev. and Tax. Code § 7730 Prima Facie Evidence
• Ca. Rev. and Tax. Code § 7731 Cumulative Remedies
• Ca. Rev. and Tax. Code § 7732 No Relief From Penal Provisions