California Code
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations

ARTICLE 1 - Returns and Payments

Section 6451. - 6451. The taxes imposed by this part are due and...

Section 6452. - 6452. (a) On or before the last day of the...

Section 6452.05. - 6452.05. (a) Beginning January 1, 2020, on or before the...

Section 6452.1. - 6452.1. (a) Notwithstanding Section 6451, every person that purchases tangible...

Section 6452.2. - 6452.2. (a) For reporting periods beginning on or after January...

Section 6453. - 6453. For purposes of the sales tax, the return shall...

Section 6454. - 6454. Except as provided in Sections 6479.3 and 6479.31, a...

Section 6455. - 6455. (a) The board, if it deems it necessary in...

Section 6456. - 6456. (a) Under regulations prescribed by the board, if: (1)...

Section 6457. - 6457. Section 6453 shall not be applicable with respect to...

Section 6459. - 6459. (a) (1) Except as provided in subdivisions (b) and...

Section 6459.5. - 6459.5. (a) Subject to subdivision (c), if the Governor issues...

ARTICLE 1.1 - Prepayment

Section 6470. - 6470. The provisions of this article do not apply to...

Section 6471. - 6471. (a) Upon written notification by the board, any person...

Section 6471.4. - 6471.4. Any person required to make prepayment pursuant to Article...

Section 6472. - 6472. Except in the case of persons required to remit...

Section 6473. - 6473. The amount of the prepayment shall constitute a credit...

Section 6474. - 6474. In determining whether a person’s estimated measure of tax...

Section 6476. - 6476. Any person required to make a prepayment pursuant to...

Section 6477. - 6477. Any person required to make a prepayment pursuant to...

Section 6478. - 6478. (a) If a failure to make a prepayment as...

Section 6479. - 6479. Notification by the board, provided for in Section 6471,...

ARTICLE 1.2 - Payment by Electronic Funds Transfer

Section 6479.3. - 6479.3. (a) Except as provided in subdivision (k), any person...

Section 6479.31. - 6479.31. (a) Any return, declaration, statement, or other document required...

Section 6479.4. - 6479.4. If the board finds that a person’s failure to...

Section 6479.5. - 6479.5. (a) “Electronic funds transfer” means any transfer of funds,...

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

Section 6480. - 6480. (a) For purposes of the imposition of the prepayment...

Section 6480.1. - 6480.1. (a) At any time that motor vehicle fuel tax...

Section 6480.2. - 6480.2. (a) If the board determines that it is necessary...

Section 6480.3. - 6480.3. The supplier or wholesaler shall file his or her...

Section 6480.4. - 6480.4. (a) Any supplier or wholesaler who fails to make...

Section 6480.6. - 6480.6. (a) The following persons who have paid prepayment amounts...

Section 6480.7. - 6480.7. (a) The board may require any supplier or wholesaler...

Section 6480.9. - 6480.9. (a) A person qualified under subdivision (b) may issue...

ARTICLE 2 - Deficiency Determinations

Section 6481. - 6481. If the board is not satisfied with the return...

Section 6482. - 6482. The amount of the determination, exclusive of penalties, shall...

Section 6483. - 6483. In making a determination the board may offset overpayments...

Section 6484. - 6484. If any part of the deficiency for which a...

Section 6485. - 6485. If any part of the deficiency for which a...

Section 6485.1. - 6485.1. Any purchaser of a vehicle, vessel, or aircraft who...

Section 6486. - 6486. The board shall give to the retailer or person...

Section 6487. - 6487. (a) For taxpayers filing returns, other than a return...

Section 6487.05. - 6487.05. (a) Notwithstanding Section 6487, the period during which a...

Section 6487.06. - 6487.06. (a) Notwithstanding Section 6487, the period during which a...

Section 6487.07. - 6487.07. (a) Notwithstanding Section 6487, a deficiency determination may be...

Section 6487.1. - 6487.1. In the case of a deficiency arising under this...

Section 6487.2. - 6487.2. (a) A notice of determination issued pursuant to Section...

Section 6487.3. - 6487.3. (a) (1) For persons that elect to report qualified...

Section 6488. - 6488. If before the expiration of the time prescribed in...

ARTICLE 3 - Determinations if No Return Made

Section 6511. - 6511. If any person fails to make a return, the...

Section 6512. - 6512. In making a determination the board may offset overpayments...

Section 6513. - 6513. The amount of the determination, exclusive of penalties, shall...

Section 6514. - 6514. If the failure of any person to file a...

Section 6514.1. - 6514.1. Any purchaser of a vehicle, vessel, or aircraft who...

Section 6515. - 6515. Promptly after making its determination the board shall give...

ARTICLE 4 - Jeopardy Determinations

Section 6536. - 6536. If the board believes that the collection of any...

Section 6537. - 6537. If the amount specified in the determination is not...

Section 6538. - 6538. The person against whom a jeopardy determination is made...

Section 6538.5. - 6538.5. In accordance with such rules and regulations as the...

Section 6539. - 6539. Any notice required by this article shall be served...

ARTICLE 5 - Redeterminations

Section 6561. - 6561. Any person against whom a determination is made under...

Section 6561.5. - 6561.5. Every petition for redetermination shall be in writing and...

Section 6562. - 6562. If a petition for redetermination is filed within the...

Section 6563. - 6563. (a) The board may decrease or increase the amount...

Section 6564. - 6564. The order or decision of the board upon a...

Section 6565. - 6565. All determinations made by the board under Articles 2...

Section 6566. - 6566. Any notice required by this article shall be served...

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...