§ 8876 (a) Any user who fails to pay any tax, except taxes determined …
§ 8876.5 (a) If the department finds, taking into account all facts and …
§ 8877 (a) If the department finds that a person’s failure to make a …
§ 8878 (a) If the department finds that a person’s failure to make a …
§ 8878.5 (a) The board, in its discretion, may relieve all or any part of …
§ 8879 (a) If the board finds that a person’s failure to make a timely …
§ 8880 (a) Under regulations prescribed by the board, …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 4 > Article 6 - Interest and Penalties

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • 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
  • 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