CHAPTER 4. Determinations
ARTICLE 1. Reports and Payments
ARTICLE 1.1 Payment by Electronic Funds Transfer
ARTICLE 2 Deficiency Determinations
ARTICLE 2.5 Payment by Unlicensed Persons
ARTICLE 3. Determinations If No Report or Return Made
ARTICLE 4. Jeopardy Determinations
ARTICLE 5. Redeterminations
ARTICLE 6. Interest and Penalties