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Business Taxes Law Guide – Revision 2022
 

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 subdivision (c), 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) 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).