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Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 6. Interest and Penalties

Section 30282


30282. Excusable delay. (a) If the department finds that a person's failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, the person may be relieved of the penalty provided by Sections 30171, 30190, 30221, 30264, and 30281.

(b) Except as provided in subdivision (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.

(c) (1) Subject to paragraph (2), the department may grant relief of the penalty 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.

(d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.

History—Added by Stats. 1968, p. 1414, in effect November 13, 1968. Stats. 1989, Ch. 768, in effect January 1, 1990, added "30264" after "30221" in first paragraph, and added "or she" after "he" and "or her" after "him" in second paragraph. Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, added subdivision letter designation (a) before first paragraph, added "30190," after "Sections 30171," in subdivision (a); added subdivision letter designation (b) before second paragraph, substituted "Except as provided in subdivision (c), any" for "Any" before "person seeking to be relieved" in the first sentence of subdivision (b); and added subdivision (c). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout; substituted "subdivisions (c) and (d)" for "subdivision (c)" after "Except as provided in" and substituted "the person bases the" for "he or she bases his or her" after "the facts upon which" in subdivision (b); added subdivision (c); and relettered former subdivision (c) as subdivision (d).