California Revenue and Taxation Code ARTICLE 1 - Reports and Payments

• Section 45151.
  (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th...
• Section 45152.
  (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 45153.
  (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts...
• Section 45153.5.
  (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 45155.
  (a) If the board finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond...
• Section 45156.
  If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of...
• Section 45156.5.
  (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 45157.
  (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice...
• Section 45158.
  (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed...

Last modified: October 22, 2018