Chapter 6. Determinations and Payments

Article 1. Returns and Payments

• Ca. Rev. and Tax. Code § 60201 Returns
• Ca. Rev. and Tax. Code § 60201.1 Return Showing Total Number of Gallons of Undyed Diesel Fuel Owned By Person
• Ca. Rev. and Tax. Code § 60201.2 Collection By Supplier Who Sells Taxable Diesel Fuel; Election of Purchaser
• Ca. Rev. and Tax. Code § 60201.3 Relief From Liability For Diesel Fuel Tax; Liability of Customer of Supplier
• Ca. Rev. and Tax. Code § 60201.4 Diesel Fuel Storage Tax Return
• Ca. Rev. and Tax. Code § 60202 Return By Interstate User
• Ca. Rev. and Tax. Code § 60203 [Repealed]
• Ca. Rev. and Tax. Code § 60204 Report By Terminal Operator
• Ca. Rev. and Tax. Code § 60204.5 Report By Pipeline Operator and Vessel Operator
• Ca. Rev. and Tax. Code § 60204.6 Report By Train Operator
• Ca. Rev. and Tax. Code § 60205 Return By Exempt Bus Operator
• Ca. Rev. and Tax. Code § 60205.5 Return By Government Entity
• Ca. Rev. and Tax. Code § 60206 Return By Qualified Highway Vehicle Operator
• Ca. Rev. and Tax. Code § 60207 Penalty For Failure to Timely Pay Or File Return
• Ca. Rev. and Tax. Code § 60207.5 Computation of Interest
• Ca. Rev. and Tax. Code § 60208 Extensions
• Ca. Rev. and Tax. Code § 60209 Relief From Penalty If Failure to Make Timely Report, Return, Or Payment Due to Reasonable Cause
• Ca. Rev. and Tax. Code § 60210 Relief From Taxes, Penalty, and Interest If Failure to Make Timely Return Or Payment Due to Reliance On Board's Advice
• Ca. Rev. and Tax. Code § 60210.5 Liability of Spouses
• Ca. Rev. and Tax. Code § 60211 Relief From Interest If Failure to Make Timely Return Or Payment Due to Disaster
• Ca. Rev. and Tax. Code § 60212 Relief From Interest If Failure to Pay Tax Due to Error Or Delay By Board's Employee

Article 1.1. Payment By Electronic Funds Transfer

• Ca. Rev. and Tax. Code § 60250 Payment By Electronic Funds Transfer
• Ca. Rev. and Tax. Code § 60251 Relief From Penalty
• Ca. Rev. and Tax. Code § 60252 Definitions
• Ca. Rev. and Tax. Code § 60253 Filing and Authentication; Signature

Article 2. Determination If No Return Made

• Ca. Rev. and Tax. Code § 60301 Estimate If Person Fails, Neglects, Or Refuses to File Return
• Ca. Rev. and Tax. Code § 60302 Interest
• Ca. Rev. and Tax. Code § 60303 Penalty For Fraud Or Intent to Evade
• Ca. Rev. and Tax. Code § 60304 Notice of Estimate

Article 3. Deficiency Determinations

• Ca. Rev. and Tax. Code § 60310 Deficiency Determination
• Ca. Rev. and Tax. Code § 60311 Notice of Determination
• Ca. Rev. and Tax. Code § 60312 Penalty For Negligence Or Intentional Disregard
• Ca. Rev. and Tax. Code § 60313 Penalty For Fraud Or Intent to Evade
• Ca. Rev. and Tax. Code § 60314 Interest
• Ca. Rev. and Tax. Code § 60315 Notice of Deficiency Determination
• Ca. Rev. and Tax. Code § 60316 Notice of Deficiency Determination If Deficiency Arose During Lifetime of Decedent
• Ca. Rev. and Tax. Code § 60317 Consent to Mailing of Deficiency Determination After Prescribed Time

Article 4. Jeopardy Determinations and Weekly Payments

• Ca. Rev. and Tax. Code § 60330 Jeopardy Determination
• Ca. Rev. and Tax. Code § 60331 Finality of Jeopardy Determination; Petition For Redetermination
• Ca. Rev. and Tax. Code § 60332 Petition For Redetermination
• Ca. Rev. and Tax. Code § 60333 Administrative Hearing
• Ca. Rev. and Tax. Code § 60334 Returns and Payments of Taxes On Weekly Basis
• Ca. Rev. and Tax. Code § 60335 No Relief of Duty of Filing Verified Monthly Return
• Ca. Rev. and Tax. Code § 60336 Revocation of Supplier's License
• Ca. Rev. and Tax. Code § 60337 Failure to Make Weekly Return Or to Pay Weekly Installment of Tax
• Ca. Rev. and Tax. Code § 60338 Penalties For Failure to Pay Weekly Installment of Tax
• Ca. Rev. and Tax. Code § 60339 Interest
• Ca. Rev. and Tax. Code § 60340 Service of Notice

Article 5. Redeterminations

• Ca. Rev. and Tax. Code § 60350 Petition For Redetermination
• Ca. Rev. and Tax. Code § 60351 Content of Petition For Redetermination; Amendment
• Ca. Rev. and Tax. Code § 60352 Reconsideration; Hearing
• Ca. Rev. and Tax. Code § 60353 Decrease Or Increase In Amount of Determination
• Ca. Rev. and Tax. Code § 60354 Finality of Order Or Decision
• Ca. Rev. and Tax. Code § 60355 Payment; Late Penalty
• Ca. Rev. and Tax. Code § 60356 Offset

Article 6. Payment By Unlicensed Persons

• Ca. Rev. and Tax. Code § 60360 Payment of Tax If Person Not Licensed
• Ca. Rev. and Tax. Code § 60361 Determination of Tax; Penalty
• Ca. Rev. and Tax. Code § 60361.5 Payment of Backup Tax; Penalty
• Ca. Rev. and Tax. Code § 60362 Seizure and Sale
• Ca. Rev. and Tax. Code § 60363 Action to Collect Tax, Penalty, and Interest Determined Against Unlicensed Person
• Ca. Rev. and Tax. Code § 60364 Certified Jeopardy Determination Prima Facie Evidence
• Ca. Rev. and Tax. Code § 60365 Cumulative Remedies
• Ca. Rev. and Tax. Code § 60366 No Relief From Penalty Provisions