Article 2 - INTEREST AND PENALTIES
- Section 12631 - Penalty for failure to pay tax
- Section 12631.5 - Interest
- Section 12632 - Penalty for failure to pay deficiency assessment
- Section 12633 - Penalty if deficiency assessment made on basis of proposal submitted by commissioner
- Section 12634 - Penalty if deficiency assessment made on basis of proposal submitted by commissioner and deficiency due to negligence or intentional disregard
- Section 12635 - Penalty if deficiency due to fraud
- Section 12636 - Relief from penalty if failure to make timely return or payment due to reasonable cause
- Section 12636.5 - Application of payment on delinquent annual tax
- Section 12637 - Failure to make timely return or payment due to disaster