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BTLG Table of Contents > Hazardous Substances Tax Annotation > Determination, Claims, and Statute Of Limitations > Relief from Interest

Hazardous Substances Tax Annotation

Determination, Claims, and Statute Of Limitations

Relief from Interest

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Relief from Interest

The assessment of interest on the underpayment of hazardous waste fees is mandatory. A feepayer's bankruptcy is not the type of disaster contemplated by the Legislature when it adopted Revenue and Taxation Code section 43158, which allows the Board to grant relief from interest when the failure to timely file a return is due to a disaster. 7/7/95.