California Revenue and Taxation Code ARTICLE 1 - Returns, Reports, and Payments

• Section 7651.
  Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be...
• Section 7652.5.
  (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not...
• Section 7652.7.
  (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may...
• Section 7652.8.
  Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not...
• Section 7653.
  (a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall prepare and file with the board, on forms...
• Section 7653.1.
  On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 shall prepare and file with the board, in...
• Section 7653.2.
  On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 shall prepare and file with the board, in...
• Section 7655.
  (a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before the last day...
• Section 7655.5.
  (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 7656.
  (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 7657.
  (a) If the board finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the...
• Section 7657.1.
  (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 7657.5.
  (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...
• Section 7658.
  If the board finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise...
• Section 7658.1.
  (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 7658.5.
  Every payment on a delinquent tax shall be applied as follows:(a) First, to any interest due on the tax.(b) Second, to any penalty imposed by this part.(c) The...

Last modified: October 22, 2018