DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176
CHAPTER 5. Determinations 6451-6597
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Sections in this part
- ARTICLE 1. Returns and Payments 6451-6459
- ARTICLE 1.1. Prepayment 6470-6479
- ARTICLE 1.2. Payment by Electronic Funds Transfer 6479.3-6479.5
- ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions 6480-6480.9
- ARTICLE 2. Deficiency Determinations 6481-6488
- ARTICLE 3. Determinations if No Return Made 6511-6515
- ARTICLE 4. Jeopardy Determinations 6536-6539
- ARTICLE 5. Redeterminations 6561-6566
- ARTICLE 6. Interest and Penalties 6591-6597
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