Laws, Regulations and Annotations

Article 1. Returns and Payments

• 8751 Due date of tax
• 8751.5 Credit for tax paid to vendor
• 8752 Filing monthly returns
• 8753 Remittances
• 8754 Extension of time for filing
• 8754.5 Extension of time for filing; state of emergency proclamation
• 8755 Return periods

Article 1.1. Payment by Electronic Funds Transfer

• 8760 Electronic funds transfer payments
• 8761 Relief of penalty
• 8762 Definitions
• 8763 Electronic filing

Article 2. Deficiency Determinations

• 8776 Power of board in determinations
• 8777 Interest on determinations
• 8778 Offset
• 8779 Penalty in case of negligence
• 8780 Penalty in case of fraud
• 8781 Service of notice
• 8782 Time within which notice must be given
• 8782.1 Limitation; deficiency determination; decedent
• 8783 Waiver

Article 3. Determinations If No Return Made

• 8801 Determination; failure to make return; penalty
• 8802 Offset

• 8803 Interest
• 8804 Penalties
• 8805 Notice of determination

Article 4. Jeopardy Determinations

• 8826 Jeopardy determinations
• 8827 Interest and penalty
• 8828 Petition for redetermination; security
• 8828.5 Administrative hearing
• 8829 Service of notice

Article 5. Redeterminations

• 8851 Petition for redetermination
• 8851.5 Form and content
• 8852 Oral hearing

• 8852.5 Decrease or increase of determination
• 8853 Decision; final date
• 8854 Due date of determination; penalty
• 8855 Service of notice

Article 6. Interest and Penalties

• 8876 Interest and penalties
• 8876.5 Interest; daily basis [Repealed.]
• 8876.5 Interest; daily basis
• 8877 Reasonable cause for delay; relief
• 8878 Relief from interest; disaster
• 8878.5 Relief of interest
• 8879 Penalty interest rates [Repealed.]
• 8879 Reasonable reliance on written advice; relief of tax, penalty, and interest
• 8880 Relief of spouse