California Revenue and Taxation Code ARTICLE 1 - Returns and Payments

• Section 60201.
  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 60201.1.
  Each person subject to the tax imposed under Section 60050.1, on or before September 30, 1995, shall prepare and file with the board, on forms...
• Section 60201.2.
  A supplier who sells taxable diesel fuel shall collect from the purchaser the diesel fuel tax imposed under Section 60050. At the election of the...
• Section 60201.3.
  (a) A supplier is relieved from liability for diesel fuel tax insofar as the sales of the diesel fuel are represented by accounts which have been...
• Section 60201.4.
  On or before January 1, 2018, each person subject to the storage tax imposed under Section 60050.2 shall prepare and file with the board, in...
• Section 60202.
  (a) Each interstate user shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not...
• Section 60204.
  (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 60204.5.
  (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 60204.6.
  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 60205.
  Each exempt bus operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but...
• Section 60205.5.
  (a) Each government entity shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not...
• Section 60206.
  Each qualified highway vehicle operator shall prepare and file with the board a return in the form as prescribed by the board, which may include,...
• Section 60207.
  (a) Any person who fails to pay the amount of tax shown to be due by that person’s return on or before the last day of...
• Section 60207.5.
  (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 60208.
  (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 60209.
  (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 60210.
  (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 60210.5.
  (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 60211.
  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 60212.
  (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...

Last modified: October 22, 2018