§ 32251 The tax is a direct obligation of the taxpayer and is due and payable …
§ 32251.5 The board, if it deems it necessary in order to facilitate the …
§ 32252 (a) Any taxpayer who fails to pay any tax to the state or any …
§ 32252.5 (a) If the department finds, taking into account all facts and …
§ 32253 (a) Except as provided in subdivision (b), the board for good …
§ 32253.5 (a) Subject to subdivision (c), if the Governor issues a state …
§ 32255 (a) If the board finds that a person’s failure to make a timely …
§ 32256 (a) If the board finds that a person’s failure to make a timely …
§ 32256.5 (a) The board, in its discretion, may relieve all or any part of …
§ 32257 (a) If the board finds that a person’s failure to make a timely …
§ 32258 (a) Under regulations prescribed by the board, …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 6 > Article 1 - Returns and Payments

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes "city and county. See California Public Resources Code 14
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.