Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0220

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

I

---

320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0220

---

320.0220 Relieved of Penalty and Interest. If a taxpayer is eligible to be relieved of a penalty and/or interest pursuant to Revenue and Taxation Code sections 6592 and 6593, it is irrelevant that the penalty and interest were assessed by a determination. 6/11/93.