Chapter 5. Payment and Collection
Article 2. Interest and Penalties
- 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
Article 3. Suits For Taxes
- Ca. Rev. and Tax. Code § 12676 Action to Collect Delinquent Taxes, Interest, and Penalties
- Ca. Rev. and Tax. Code § 12677 Service
- Ca. Rev. and Tax. Code § 12678 Prosecution
- Ca. Rev. and Tax. Code § 12679 Service of Summons If Right to Do Business Forfeited Or Corporate Powers Suspended
- Ca. Rev. and Tax. Code § 12680 Writ of Attachment
- Ca. Rev. and Tax. Code § 12681 Prima Facie Evidence
- Ca. Rev. and Tax. Code § 12682 Payment
Article 4. Recovery of Erroneous Refunds