California Revenue and Taxation Code ARTICLE 1 - Returns and Payments

• Section 32251.
  The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month....
• Section 32251.5.
  The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the...
• Section 32252.
  (a) Any taxpayer who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state,...
• Section 32252.5.
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month...
• Section 32253.
  (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report...
• Section 32255.
  (a) If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s...
• Section 32256.
  If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise...
• Section 32256.5.
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to...
• Section 32257.
  (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice...
• Section 32258.
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed...

Last modified: October 22, 2018