CHAPTER

Determination of Surcharge

Revenue and Taxation Code §§ 40051–40105

ARTICLE 1. Due and Payable Dates [40051. - 40053.]3 sections§§ 40051 · 40052 · 40053
ARTICLE 2. Returns and Payments [40061. - 40065.5.]6 sections§§ 40061 · 40062 · 40063 · 40064 · 40065 · 40065.5
ARTICLE 2.1. Payment by Electronic Funds Transfer [40067. - 40069.5.]4 sections§§ 40067 · 40068 · 40069 · 40069.5
ARTICLE 3. Deficiency Determinations [40071. - 40079.]9 sections§§ 40071 · 40072 · 40073 · 40074 · 40075 · 40076 · 40077 · 40078 · 40079
ARTICLE 4. Determinations If No Return Made [40081. - 40085.]5 sections§§ 40081 · 40082 · 40083 · 40084 · 40085
ARTICLE 5. Redeterminations [40091. - 40097.]7 sections§§ 40091 · 40092 · 40093 · 40094 · 40095 · 40096 · 40097
ARTICLE 6. Interest and Penalties [40101. - 40105.]7 sections§§ 40101 · 40101.5 · 40102 · 40103 · 40103.5 · 40104 · 40105