Determination of Surcharge [40051. - 40105.]
1Due and Payable Dates [40051. - 40053.]2Returns and Payments [40061. - 40065.5.]2.1Payment by Electronic Funds Transfer [40067. - 40069.5.]3Deficiency Determinations [40071. - 40079.]4Determinations If No Return Made [40081. - 40085.]5Redeterminations [40091. - 40097.]6Interest and Penalties [40101. - 40105.]