California Revenue and Taxation Code ARTICLE 4 - Miscellaneous

• Section 40166.
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• Section 40167.
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together with...
• Section 40167.5.
  The board shall, beginning no later than January 1, 2001, provide each taxpayer who has an installment payment agreement in effect under Section 40167 an...
• Section 40168.
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due...

Last modified: October 22, 2018