California Revenue and Taxation Code CHAPTER 5 - Determinations

• ARTICLE 1 - Returns and Payments 38401-38405
• ARTICLE 2 - Deficiency Determinations 38411-38419
• ARTICLE 3 - Determinations if No Return Made 38421-38425
• ARTICLE 4 - Jeopardy Determinations 38431-38435
• ARTICLE 5 - Redeterminations 38441-38447
• ARTICLE 6 - Interest and Penalties 38451-38455

Last modified: October 22, 2018