California Code
CHAPTER 5 - Determinations
ARTICLE 6 - Interest and Penalties

Section 6591. - 6591. (a) Any person who fails to pay any tax...

Section 6591.3. - 6591.3. (a) An accuracy-related penalty shall be imposed under this...

Section 6591.5. - 6591.5. (a) (1) For interest required to be paid to...

Section 6591.6. - 6591.6. (a) If the department finds, taking into account all...

Section 6592. - 6592. (a) (1) If the department finds that a person’s...

Section 6592.5. - 6592.5. Any person who is granted relief from the penalty...

Section 6593. - 6593. (a) If the department finds that a person’s failure...

Section 6593.5. - 6593.5. (a) The department, in its discretion, may relieve all...

Section 6594. - 6594. Notwithstanding any other provision of this part, no interest...

Section 6596. - 6596. (a) If the board finds that a person’s failure...

Section 6597. - 6597. (a) (1) Any person who knowingly collects sales tax...