California Revenue and Taxation Code ARTICLE 1 - Reports and Payments

• Section 50109.
  The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the...
• Section 50110.
  The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under...
• Section 50111.
  (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person...
• Section 50112.
  (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state,...
• Section 50112.1.
  (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 50112.2.
  (a) If the board finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s...
• Section 50112.3.
  (a) If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise...
• Section 50112.4.
  (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 50112.5.
  (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 50112.6.
  (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