Laws, Regulations and Annotations

Article 1. Due and Payable Dates

• 41050 Surcharges due
• 41051 Surcharge payable
• 41052 Return due
• 41052.1 Other than monthly returns
• 41053 Filing return
• 41053.1 Surcharge payable and return due; seller
• 41054 Extensions
• 41054.5 Extension of time; state of emergency proclamation
• 41055 Payment to department
• 41056 Records

Article 1.1. Payment by Electronic Funds Transfer

• 41060 Electronic funds transfer payments
• 41061 Relief of penalty

• 41062 Definitions
• 41063 Electronic filing

Article 3. Deficiency Determinations

• 41070 Deficiency determinations
• 41071 Interest
• 41072 Offsets
• 41073 10 percent penalty
• 41074 25 percent penalty
• 41075 Notice of determination
• 41076 Deficiency determination limitations
• 41077 Decedent deficiency determination limitations
• 41078 Mailing of notice

Article 4. Determinations If No Return Made

• 41080 Failure to file determinations; penalty
• 41081 Offsets
• 41082 Interest
• 41083 25 percent penalty
• 41084 Notice of determination

Article 5. Redeterminations

• 41085 Petition for redetermination
• 41086 Form, content, and amendment of petition
• 41087 Oral hearing
• 41088 Decrease or increase of determination

• 41089 Finality date of redetermination
• 41090 Due date of determination; penalty
• 41091 Service of notice

Article 6. Interest and Penalties

• 41095 Interest and penalty
• 41095.5 Interest; daily basis
• 41096 Excusable delay
• 41097 Relief from interest; disaster
• 41097.5 Relief of interest
• 41098 Reasonable reliance on written advice; relief from tax, penalty and interest
• 41099 Relief of spouse