Laws, Regulations and Annotations

Article 1. Returns and Payments

• 38401 Due date
• 38402 Return
• 38403 Filing return
• 38404 Return periods
• 38405 Extension of time
• 38405.5 Extension of time; state of emergency proclamation

Article 2. Deficiency Determinations

• 38411 Deficiency determination
• 38412 Interest
• 38413 Offsets
• 38414 10 percent penalty
• 38415 25 percent penalty
• 38416 Notice of determination [Repealed.]

• 38416 Notice of determination
• 38417 Limitations; deficiency determinations
• 38418 Limitations; deficiency determination; decedent
• 38419 Waiver

Article 3. Determinations if No Return Made

• 38421 Determination; failure to file return
• 38422 Offsets
• 38423 Interest
• 38424 Penalties
• 38425 Notice of determination

Article 4. Jeopardy Determinations

• 38431 Jeopardy determination
• 38432 Interest and penalty
• 38433 Petition for redetermination; security
• 38434 Service of notice
• 38435 Request for administrative hearing

Article 5. Redeterminations

• 38441 Petition for redetermination
• 38442 Form and content of petition
• 38443 Oral hearing
• 38444 Decrease or increase of determination

• 38445 Finality date of order or decision
• 38446 Due date of determination; penalty
• 38447 Service of notice

Article 6. Interest and Penalties

• 38451 Interest and penalties
• 38451.5 Interest; daily basis
• 38452 Excusable delay
• 38453 Excusable delay due to disaster
• 38454 Reasonable reliance on written advice; relief of tax, penalty and interest
• 38454.5 Innocent spouse relief
• 38455 Error or delay by board employee; interest relief