Laws, Regulations and Annotations

Article 1 Returns and Payments

• 32251 Due date; contents of return
• 32251.5 Quarterly or annual returns
• 32252 Interest and penalties
• 32252.5 Interest; daily basis [Repealed.]
• 32252.5 Interest; daily basis
• 32253 Extension of time
• 32253.5 Extension of time; state of emergency proclamation
• 32254 Interest [Repealed.]
• 32255 Penalty relief; reasonable cause for delay
• 32256 Interest relief; disaster
• 32256.5 Interest relief
• 32257 Reasonable reliance on written advice;relief of tax, penalty, and interest
• 32258 Relief of spouse

Article 1.1 Payment by Electronic Funds Transfer

• 32260 Electronic funds transfer payments
• 32261 Relief of penalty
• 32262 Definitions
• 32263 Electronic filing

Article 2 Deficiency Determinations

• 32271 Deficiency
• 32272 Limitation period

• 32272.1 Limitations; deficiency determination;decedent
• 32273 Waiver

Article 3 Determinations If No Return Made

• 32291 Failure to file return
• 32292 Penalty for failure to file [Repealed.]

Article 4 Redeterminations

• 32301 Petition for redetermination
• 32301.5 Form and content
• 32302 Oral hearing
• 32303 Decrease or increase of determination
• 32304 Finality date of order or decision
• 32305 Due date of determinations; penalty
• 32306 Service of notice

Article 5 Jeopardy Determinations

• 32311 Basis for jeopardy determination
• 32312 Petition for redetermination; security
• 32313 Administrative hearing
• 32320 Penalty interest rates [Repealed.]