California Legal Codes and Statutes

California State Legal Resource Portal

Chapter 5 - Determinations

California Revenue and Taxation Code — §§ 6451-6597

Article 1 - Returns and Payments

§§ 6451-6459.5

Article 1.1 - Prepayment

Article 1.2 - Payment by Electronic Funds Transfer

§§ 6479.3-6479.5

Article 1.5 - Prepayment of Sales Tax on Motor Vehicle Fuel Distributions

§§ 6480-6480.9

Article 2 - Deficiency Determinations

Article 3 - Determinations if No Return Made

Article 4 - Jeopardy Determinations

Article 5 - Redeterminations

Article 6 - Interest and Penalties