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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations
Article 6. Interest and Penalties
Section 6593
6593. Disaster. (a) If the department finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 6459, 6480.4, 6480.8, 6513, 6591, and 6592.5.
(b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
History—Added by Stats. 1980, Ch. 994, effective September 21, 1980. Stats. 1981, Ch. 947, in effect January 1, 1982, deleted "natural" before "disaster" in the first paragraph. Stats. 1986, Ch. 214, effective June 27, 1986, added reference to Sections 6480.4 and 6480.8. Stats. 1993, Ch. 1109, in effect January 1, 1994, deleted "and" before "6591" and added ", and 6592.5" following "6591" in the first paragraph, added "or she" following "he" and added "or her" following "his" in the second paragraph. Amended by Stats. 2022, Ch. 474 (SB1496), in effect January 1, 2023, relettered the first paragraph to (a), second paragraph to (b) and added subdivisions (c)(1) and (c)(2). Replaced "board" with "department" throughout, and in second paragraph deleted "any" and added "Except as provided in subdivision (c), a" before "person seeking", deleted "he or she" throughout and added "that person" before "bases", and "the" before "claim."