California Revenue and Taxation Code ARTICLE 1 - Returns and Payments

• Section 46151.
  (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the board monthly on or before the 25th day of...
• Section 46152.
  The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151...
• Section 46153.
  (a) Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making...
• Section 46154.
  (a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state,...
• Section 46154.1.
  If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500)...
• Section 46154.5.
  (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 46156.
  (a) If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s...
• Section 46157.
  (a) 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 46157.5.
  (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 46158.
  (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 46159.
  (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