Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 4. Determination of Surcharge
Article 2. Returns and Payments
Section 40065
40065. Extensions. (a) Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2) For purposes of this section, "disaster" means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c) Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge would have been due without the extension of the date of payment.
History—Stats. 1977, Ch. 624, added the second paragraph. Stats. 1983, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … thereof" before "from" in the second paragraph. Stats. 1984, Ch. 1020, operative July 1, 1985, added "modified" before "adjusted," deleted "annual" before "rate," substituted "Section 6591.5" for "Section 19269". Stats. 2016, Ch. 257 (AB 1559), in effect September 9, 2016, lettered first paragraph as subdivision (a), substituted "Except as provided in subdivision (b), the" for "The" before "board for good cause", added new subdivision (b), and lettered last paragraph as subdivision (c).