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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 55046.5


55046.5. 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 interest provided by Sections 55041, 55042, 55050, and 55061.

(b) Except as provided in subdivision (c), any 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—Added by Stats. 2002, Ch. 152 (AB 1458), in effect January 1, 2003. Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; lettered first paragraph as subdivision (a); substituted "Except as provided in subdivision (c), any" for "Any" before "person", substituted "the person" for “he or she" before "bases", and "the" for "his or her" before "claim" and lettered second paragraph as subdivision (b); and added subdivision (c).