California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 4 > Article 6


§ 40101	(a) Any person who fails to pay any surcharge to the state or …
§ 40101.5	(a) If the department finds, taking into account all facts and …
§ 40102	(a) If the department finds that a person’s failure to make a …
§ 40103	(a) If the department finds that a person’s failure to make a …
§ 40103.5	(a) The board, in its discretion, may relieve all or any part of …
§ 40104	(a) If the board finds that a person’s failure to make a timely …
§ 40105	(a) Under regulations prescribed by the board, …

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
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

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