CHAPTER 4. Determination of Surcharge [40051. - 40105.]
Cal. Revenue and Taxation Code - RTC 4.
in effectContents
article1.. ARTICLE 1. Due and Payable Dates [40051. - 40053.]article2.. ARTICLE 2. Returns and Payments [40061. - 40065.5.]article2.1.. ARTICLE 2.1. Payment by Electronic Funds Transfer [40067. - 40069.5.]article3.. ARTICLE 3. Deficiency Determinations [40071. - 40079.]article4.. ARTICLE 4. Determinations If No Return Made [40081. - 40085.]article5.. ARTICLE 5. Redeterminations [40091. - 40097.]article6.. ARTICLE 6. Interest and Penalties [40101. - 40105.]
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026