§ 55040 A feepayer shall file a return in the form as prescribed by the …
§ 55041 (a) Except as provided in subdivision (b), the board for good …
§ 55041.1 The board may require the payment of the amount due and the filing of …
§ 55041.5 (a) Subject to subdivision (c), if the Governor issues a state …
§ 55042 (a) Any person who fails to pay any fee, except fees determined …
§ 55042.5 (a) If the department finds, taking into account all facts and …
§ 55044 (a) If the department finds that a person’s failure to make a …
§ 55045 (a) If the board finds that a person’s failure to make a timely …
§ 55045.1 (a) Under regulations prescribed by the board, …
§ 55046 (a) The board, in its discretion, may relieve all or any part of …
§ 55046.5 (a) If the department finds that a person’s failure to make a …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 30 > Chapter 3 > Article 1 - Returns and Payments

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • District: as used in this article , means any regional park district, regional park and open-space district, or regional open-space district formed pursuant to this article. See California Public Resources Code 5500
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oath: includes affirmation. See California Public Resources Code 16
  • Oath: A promise to tell the truth.
  • 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
  • Summons: Another word for subpoena used by the criminal justice system.