California Revenue and Taxation Code ARTICLE 1 - Returns and Payments

• Section 55040.
  A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns...
• Section 55041.
  (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 return...
• Section 55041.1.
  The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth...
• Section 55042.
  (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), within the time required...
• Section 55042.5.
  (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 55044.
  (a) If the department 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 55045.
  (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 55045.1.
  (a) Under regulations prescribed by the board, if: (1) A tax or fee liability under this part was understated by a failure to file a return required to...
• Section 55046.
  (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 55046.5.
  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...

Last modified: October 22, 2018