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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 6. Determinations and Payments.
Article 1. Returns and Payments
Section 60211
60211. 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 60207, 60208, 60250, 60302, and 60339.
(b) Except as provided in subdivision (c), 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 the 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.—Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001, added "60250" after "Sections 60207, 60208," in the first paragraph. Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, deleted "and" after "60208, 60250" and added ", and 60339" after "60302" in the first paragraph. Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout; redesignated former first paragraph as subdivision (a) and former second paragraph as subdivision (b); substituted "Except as provided in subdivision (c)," for "Any" and substituted "the person" for "he or she" after "facts upon which" in subdivision (b); and added subdivision (c).