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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 4. Determination of Surcharge.
Article 6. Interest and Penalties
Section 41096
41096. Excusable delay. (a) If the department finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 41060, 41080, 41090, and 41095.
(b) Except as provided in subdivisions (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—Stats. 1995, Ch. 555, in effect January 1, 1996, added ", 41090," after "by Section 41080" in the first paragraph; and added "or she" after "the which he" and added "or her" after "bases his" in the second paragraph. Stats. 2000, Ch. 1052 (AB 2898), effective January 1, 2001, renumbered first sentence as subdivision (a), added "41060," after "provided by Sections" in subdivision (a), renumbered second sentence as subdivision (b), added "Except as provided in subdivision (c)," before "any person seeking" in subdivision (b), added subdivision (c). Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout; substituted "the person" for "he or she" after "facts upon which" and substituted "the" for "his or her" before "claim for relief." in subdivision (b). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "subdivisions" for "subdivision" after "provided in,", added "and (d)," after "(c)" in subdivision (b); added subdivision (c): relettered former subdivision (c) to (d).