§ 38451 (a) Subject to subdivision (c), a person who fails to pay any …
§ 38451.5 (a) If the department finds, taking into account all facts and …
§ 38452 (a) If the department finds that a person’s failure to make a …
§ 38453 (a) If the department finds that a person’s failure to make a …
§ 38454 (a) If the board finds that a person’s failure to make a timely …
§ 38454.5 (a) Under regulations prescribed by the board, …
§ 38455 (a) The board, in its discretion, may relieve all or any part of …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 6 - Interest and Penalties

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2