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Business Taxes Law Guide – Revision 2024
 

Fee Collection Procedures Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations
Article 1. Returns and Payments

Section 55044


55044. Relief of penalty; 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 34013, 55042, 55050, and 55086.

(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. 2000, Ch. 1052 (AB 2898), effective January 1, 2001, renumbered first sentence as subdivision (a), renumbered second sentence as subdivision (b), substituted "55042, 55050, and 55086" for "55042 and 55086", added "Except as provided in subdivision (c)" to subdivision (b), added subdivision (c). Stats. 2017, Ch. 253 (AB 133), in effect September 16, 2017, substituted "department" for "board" in subdivisions (a), (b), and (c); and added "34013," after "penalty provided by Sections" in subdivision (a). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "subdivisions (c) and (d)" for "subdivision(c)" after "as provided in," substituted "the person" for "he or she" before "bases", and "the" for "his or her" before "claim" in subdivision (b); added subdivision (c); and relettered former subdivision (c) as (d).