California Revenue and Taxation Code CHAPTER 4 - Determination of Surcharge

• ARTICLE 1 - Due and Payable Dates 40051-40053
• ARTICLE 2 - Returns and Payments 40061-40065
• ARTICLE 2.1 - Payment by Electronic Funds Transfer 40067-40069.5
• ARTICLE 3 - Deficiency Determinations 40071-40079
• ARTICLE 4 - Determinations If No Return Made 40081-40085
• ARTICLE 5 - Redeterminations 40091-40097
• ARTICLE 6 - Interest and Penalties 40101-40105

Last modified: October 22, 2018