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RTCRevenue and Taxation Code - RTC

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CHAPTER 5. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Prepayment

ARTICLE 1.2. Payment by Electronic Funds Transfer

ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Determinations if No Return Made

ARTICLE 4. Jeopardy Determinations

ARTICLE 5. Redeterminations

ARTICLE 6. Interest and Penalties